Trenton worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of job no. 403's cost record revealed direct material charges of $52,600 and total manufacturing costs of $64,000. If Trenton applies overhead at 150% of direct labor cost, the overhead applied to job no. 403 must have been:

a) $0.

b) $6,840.

c) $4,560.

d) $3,800.

e) $5,700.