Worrell Corporation has a job-order costing system. The following debits (credits) appeared in the Work in Process account for the month of March:

March 1, balance	$12,000
March 31, direct materials	40,000
March 31, direct labour	30,000
March 31, manufacturing overhead applied	27,000
March 31, to finished goods	(100,000)

Worrell applies overhead at a predetermined rate of 90% of direct labour cost. Job No. 232, the only job still in process at the end of March, has been charged with manufacturing overhead of $2,250. What was the amount of direct materials charged to Job No. 232?

Multiple Choice

• $2,250.

• $2,500.

• $4,250.

• $9,000.