Lund company applies manufacturing overhead to jobs using a predetermined overhead rate of 75% of direct labor cost. any under or overapplied overhead is closed out to cost of goods sold at the end of the calendar year. during march, the following transactions were recorded by the company: raw materials purchased during the moth - $27,00; raw materials used in production - $28,000; direct labor hours work during month - 2,500; direct labor cost incurred - $20,000; indirect labor cost incurred - $5,500; manufacturing overhead costs incurred - $17,000; raw material inventory, march 31 - $7,500; work in process inventory, march 1 - $10,500; work in process inventory, march 31 - $14,000 (contains $5,000 of direct labor cost).the amount of direct materials cost in the march 31 work in process inventory account was; a) $5,250.b) $3,500.c) $9,000.d) $8,750.