Roman Mfg.'s uses a standard cost system which has provided the following data: Units of output manufactured 950 Direct labor: Standard hours allowed 4 hours per unit of product Standard wage rate $12.50 per hour Actual direct labor 3700 hours, total cost $51,800 (iii). The amount of direct labor charged to work-in-process for the period was: Select one: a. $46,250 b. $53,200 c. $51,800 d. $47,500