Stock Co. uses a job costing system. The following debits (credits) appeared in Stock's work-in-process account for the month of April: April Description Amount 1 Balance $ 5,400 30 Direct materials 26,400 30 Direct labor 27,200 30 Factory overhead 14,200 30 To finished goods (49,400 ) Stock applies overhead to production at a predetermined rate of 75% of direct labor cost. Job No. 5, the only job still in process on April 30 has been charged with direct labor of $3,400. What was the amount of direct materials charged to Job No. 5