Worrell Corporation Has a Job-Order Costing System Worrell Applies Overhead at a Predetermined Rate of 90% of in the Work

Multiple Choice

Worrell Corporation has a job-order costing system.The following debits (credits) appeared in the Work in Process account for the month of March:
$\begin{array}{|l|r|}\hline \text { March 1, balance } & \$ 12,000 \\\hline \text { March 31, direct materials } & 40,000 \\\hline \text { March 31, direct labour } & 30,000 \\\hline \text { March 31, manufacturing overhead applied } & 27,000 \\\hline \text { March 31, to finished goods } & (100,000) \\\hline\end{array}$
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?

A) $2,250.
B) $2,500.
C) $4,250.
D) $9,000.