Stock Co. uses a job costing system. The following debits (credits) appeared in Stock's work-in-process account for the month of April:

April		Description	Amount
1		Balance	$	4,400
30		Direct materials		27,000
30		Direct labor		19,200
30		Factory overhead		13,200
30		To finished goods		(48,400	)

Stock applies overhead to production at a predetermined rate of 75% of direct labor cost. Job No. 5, the only job still in process on April 30 has been charged with direct labor of $2,400. What was the amount of direct materials charged to Job No. 5? (CPA adapted)

Multiple Choice

• $15,600.

• $3,400.

• $11,400

• $27,200