Question 12 4.7 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: Date Description Amount 1 Balance $24,000 31 Direct materials 80,000 31 Direct labor 60,000 31 Manufacturing overhead 54,000 31 To firlished goods (200,000) 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? $18,000 $8,500 $4.500 $5,000