The following debits (credits) appear in axe company's work in process inventory account for the month of march: balance - $2,000; direct materials - $12,000; direct labor - $8,000; manufacturing overhead - $6,400; to finished goods - ($24,000). axe applies overhead to jobs at a predetermined rate of 80% of direct labor cost. job no. 9, the only job still in process at the end of march, has been charged with direct labor of $1,000. the amount of direct materials charged to job no. 9 was: a) $12,000.b) $4,400.c) $2,600.d) $1,500.