pls solve

Plate Industries applies manufacturing overhead to jobs using an overhead rate that is based on direct labor costs. On October 1, the work in process inventory account had a balance of $78,000. Here are data regarding Plate's operations for the month of October: On October 31 , the only job in process is Job 77 , which has been charged with $35,200 of applied manufacturing overhead costs. What amount of direct material costs have been charged to Job 77 as of October 31 ? $31,800 On October 31 , the only job in process is Job 77 , which has been charged with $35,200 of applied manufacturing overhead costs. What amount of direct material costs have been charged to Job 77 as of October 31 ? $31,800 $35,200 $25,080 $50,100 None of the above