Lucas Co Appeared in the Work in Process Account Lucas Applies Overhead at a Predetermined Rate of 90% of

Lucas Co. appeared in the Work in Process account: $$\begin{array} { | l | l | c | } \hline \text { April } & & \\\hline 1 & \text { Balance } & \$ 24,000 \\\hline 30 & \text { Direct materials } & 80,000 \\\hline 30 & \text { Direct labour } & 60,000 \\\hline 30 & \text { Manufacturing overhead } & 54,000 \\\hline 30 & \text { To finished goods } & ( 200,000 ) \\\hline\end{array}$$ Lucas applies overhead at a predetermined rate of 90% of direct labour cost. Job No. 100, the only job still in process at the end of April, has been charged with manufacturing overhead of $4,500. The amount of direct materials charged to Job No. 100 was:

A) $18,000.
B) $8,500.
C) $5,000.
D) $4,500.