The Lislevand plant has two categories of overhead: maintenance and inspection. Costs expected for these categories for the coming year are as follows:

Maintenance	$121645
Inspection	$184402

The plants expected capacity is 88283 direct labour hours. The following data has been assembled for use in developing a bid for a proposed job.

Direct materials	$?
Direct labour	$5650
Machine hours	410
Number of inspections	9
Direct labour hours	749

Total expected machine hours for all jobs during the year is 38065 and the total expected number of inspections is 2539. Using activity-based costing and the appropriate cost drivers, if the total cost of the proposed job is $11382 what is the direct materials used in the job?

Select one:

a. $3768

b. $9418

c. $5732

d. $3135