Oriole Company applies overhead to production at a predetermined rate of 90% based on direct labor cost. Job No. 250, the only job still in process at the end of August, has been charged with manufacturing overhead of $7200. What was the amount of direct materials charged to Job 250 assuming the balance in Work in Process inventory is $35000?

$ 7200.

$19800.

$ 8000.

$35000.