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Trenton worked on four jobs during its first year of

1. Trenton worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of job no. 403's cost record revealed direct material charges of $40,000 and total manufacturing costs of $50,000. If Trenton applies overhead at 150% of direct labor cost, the overhead applied to job no. 403 must have been:

A. $0
B. $6,000
C. $4,000
D. $3,333
E. $5,000

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