The Work-In-Process account of the DEF Company is shown below: WORK IN-PROCESS 25.000 Cost of goods manufactured April 1 125,450 50,000 Direct materials Directlabor 40,000 Factory overhead applied 30,000 April 30 ? Overhead is applied to production at a predetermined rate, based on direct labor cost. The work-in-process at April 30 represents the cost of Job No. 456, which has been charged with direct labor cost of P3,000 and Job No. 789 which has been charged with applied overhead of P2,400. The cost of direct materials charged to Job. 456 and Job No. 789 amounted to: wwwww Select one: . 8,700 b. 7,600 . 4,200 d. 4,500