Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher

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Applying Overhead Using a Predetermined Rate
Mel's Tool and Die uses a job order cost system. The following debits (credits) appeared in Work in Process Inventory for June:

Mel's applies overhead to production at a predetermined rate of 80 percent based on direct labor cost. Job 622, the only job still in process at the end of June, has been charged direct labor of $13,500.
Required
What cost amount of direct materials was charged to Job 622