Charleston Company uses a job-order costing system. During April, the following costs appeared in the Work in Process Inventory account:
Beginning balance $ 24,000
Direct material used 70,000
Direct labor incurred 60,000
Applied overhead 48,000
Cost of goods manufactured 185,000
Charleston Company applies overhead on the basis of direct labor cost. There was only one job left in Work in Process at the end of April which contained $5,600 of overhead. What amount of direct material was included in this job?
a. $6,920
b. $8,000
c. $4,400
d. $4,480