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Stock Co uses a job costing system. The following debits (credits appeared in Stock's work in process account the 1 30 30 30 30 Balance Direct materials Direct labor Factory overhead To finished goods $ 4,600 25,200 20,800 13,400 (48,600) 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 Apri 30 has been charged with direct labor of $2,600. What was the amount of direct materials charged to Job No. 5? (CPA adapted) Mure Multiple Choice $3,150. O $10,850. $15,400 $25,200. $ Pigot Corporation uses job costing and has two production departments, Mand A Budgeted mango follows: Direct materials Director Factory overhead $705,eee 205,00e 615,000 $185,000 $10,000 405,800 The actual direct materials and direct labor costs charged to Job No 432 during the year were as follows. $35,000 Direct materials Direct labor: Department M Dartment A $13,000 17,000 30,000 pot applies manufacturing overhead to production orders on the basis of direct labor cost using departmental rates predeterm beginning of the year based on the annual budget. The total cost associated with Job. No. 432 for the year should be The actual direct materials and direct labor costs charged to Job. No. 432. during they were so $35,000 Direct materials Direct labor: Department M Department A $13,000 17,000 30,990 Pigot applies manufacturing overhead to production orders on the basis of direct labor cont using depotmetulates predete the beginning of the year based on the annual budget. The total cost associated with Job No 432 for the year should be Whoice $77,500 Multiple Choice $77,500 O $82,500 O $95,000. O $112,500