Simmons Inc.applies overhead to production at a predetermined rate of 90% based on direct labor cost.Job No.250, the only job still in process at the end of August, has been charged with manufacturing overhead of $7,200.What was the amount of direct materials charged to Job 250 assuming the balance in Work in Process inventory is $30,000?

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The amount of direct materials charged to Job 250 is $14,800. This is calculated by dividing the manufacturing overhead charged to Job 250 ($7,200) by the predetermined overhead rate (90%) and then multiplying the result by 100%.