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Birk Co. uses a job order cost system. The following debits (credit) appeared in Birk's work in process account for the month of April 2005:
April
Description
Amount
1
Balance
$ 4,000
30
Direct materials
24,000
Direct manufacturing labor
16,000
Factory overhead
12,800
To finished goods
(48,000)
Birk applies overhead to production at a predetermined rate of 80% of direct manufacturing labor costs. Job No. 5, the only job still in process on April 30, 2005, has been charged with direct manufacturing labor of $2,000. What was the amount of direct materials charged to Job No. 5?
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