Murray Company Murray Company uses a job-order costing system and the following information is available from its records. The company has three jobs in process: #6, #9, and #13.

Raw material used	$120,000
Direct labor per hour	$8.50
Overhead applied based on direct labor cost	120%

Direct material was requisitioned as follows for each job respectively: 30 percent, 25 percent, and 25 percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,500; 3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000.

Refer to Murray Company. What is the total amount of overhead applied to Job #9?

Select one:

a. $30,000

b. $31,620

c. $26,350

d. $18,250