WWY 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 $40,000 and total manufacturing costs of $60,000. If Trenton applies overhead at 150% of direct labour cost, the overhead applied to job no. 403 must have been:

a.

$8,000.

b.

$6,000.

c.

$4,000.

d.

$12,000.

e.

None of the other answers are correct.