Romano Company

The following information pertains to Romano Company for September:

Direct Material Direct Labor Overhead Job #323 $3,200 $4,500 ? Job #325 ? 5,000 ? Job #401 5,670 ? $5,550

Romano Company applies overhead for Job #323 at 140 percent of direct labor cost and at 150 percent of direct labor cost for Jobs #325 and #401. The total cost of Jobs #323 and #325 is identical.

Refer to Romano Company. What is the amount of direct materials for Job #325? a. $7,500 b. $1,500 c. $3,700 d. $1,950