The ending inventory of finished goods has a total cost of $9,900 and consists of 800 units. If the overhead applied to these goods is $3,854, and the overhead rate is 82% of direct labor, how much direct materials cost was incurred in producing these units?

a. $4,700.

b. $4,548.

c. $9,900.

d. $1,346.

e. $6,046.