Treetops worked on four jobs during its first year of operation: Nos. 401, 402, 403, and 404. Nos. 401 and 402 were completed by year-end, and No. 401 was sold at a profit of 40% of cost. A review of Job No. 403s cost record revealed direct material charges of $20,000 and total manufacturing costs of $25,000. If Treetops allocated overhead at 150% of direct labor cost, the overhead allocated to Job No. 403 must have been:

a. $0

b. $2,000

c. $3,000

d. $3,333

e. $5,000