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

April		Description	Amount
1		Balance	$	4,700
30		Direct materials		25,900
30		Direct labor		21,600
30		Factory overhead		13,500
30		To finished goods		(48,700	)

Stock applies overhead to production at a predetermined rate of 80% of direct labor cost. Job No. 5, the only job still in process on April 30 has been charged with direct labor of $2,700. What was the amount of direct material charged to Job No. 5?

$3,238.

$25,900.

$17,000.

$12,140.