Reilly Company Reilly Company uses a job-order costing system and the following information is available from its records. The company has three jobs in process: #8, #12, and #15.

Raw material used	$130,000
Direct labor per hour	$9.50
Overhead applied based on direct labor cost	125%

Direct material was requisitioned as follows for each job respectively: 25 percent, 30 percent, and 30 percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,800; 3,300; and 4,000; respectively. Indirect labor is $45,000. Other actual overhead costs totaled $50,000.

Refer to Reilly Company. Assume the balance in Work in Process Inventory was $21,500 on April 1 and $29,520 on April 30. The balance on April 30 represents one job that contains direct material of $12,375. How many direct labor hours have been worked on this job (rounded to the nearest hour)?

Select one:

a. 1,805

b. 3,107

c. 1,381

d. 802