Lucas co. has a job-order cost system. for the month of april, the following debits (credits) appeared in the general ledger account, work-in-process: april 1 balance $ 24,000 30 direct materials 80,000 30 direct labor 60,000 30 factory overhead 54,000 30 to finished goods (200,000) lucas applies overhead to production at a predetermined rate of 90% based on direct labor cost. job no. 100, the only job still in process at the end of april, has been charged with factory overhead of $4,500. the amount of direct materials charged to job no. 100 was

direct material charge = $8500

Explanation:

given data

April 1 balance = $24000

April 30 Direct materials = 80000

April 30 Direct labor = 60000

April 30 Factory overhead = 54000

April 30 finished goods =  200000

so balance is = finished goods - ( balance + Direct materials + Direct labor + Factory overhead )

put here value

balance =  200000 - ( 24000 + 80000 + 60000 + 54000 )

balance = 18000

so here balance above $18000 is total manufacture cost of job no 100

so direct material charge for job no 100 is

direct material charge =  manufacturing cost - applied cost - direct labour cost

direct material charge = 18000 - 4500 - 5000

direct material charge = $8500

answer; depth;

107x106 is the answer