Zeta Co hasa job order costing system and an overhead application rate of 120% of direct labour cost. Job 33 is charged with direct material of $12,000 and overhead of $7,200. Job 34 has direct material of $2,000 and direct labour costs of $5,000. What is the amount of direct labour charged to Job 33?

A) $14,400 B) $8,640 C) $7,200 D) $6,000