Question 12 4.5 pts Birk Company uses a job-order cost system. The following additions (reductions) appeared in Birk's work-in-process account for the month just ended: Amount $10,000 60,000 Date Description 1 Balance 31 Direct materials 31 Direct labor 31 Manufacturing overhead 31 To finished goods 40,000 32,000 (120,000) Birk allocates manufacturing overhead to production using a budgeted rate based on direct labor cost. Job No. 5, the only job still in process at month-end, has been charged with direct labor of $5,000. What was the amount of direct account for the month just ended: Date Description Amount 1 Balance $10,000 60,000 31 Direct materials 31 Direct labor 31 Manufacturing overhead 31 To finished goods 40,000 32,000 (120,000) Birk allocates manufacturing overhead to production using a budgeted rate based on direct labor cost. Job No. 5, the only job still in process at month-end, has been charged with direct labor of $5,000. What was the amount of direct material charged to Job No. 5? $17,000 O $13,000 $7,500 O $6,250