Direct materials inventory, beginning of the year direct materials inventory, end of the year direct materials purchased during the year Work in process inventory, beginning of the year manufacturing overhead applied during the year Work in process inventory, end of the year
Predetermined overhead rate -      200 percent of direct labor cost Calculate the amount of direct labor cost incurred during the year.

A.         R22 000
B.         R20 000
C.        R18 000
D.        R10 000
E.        None of the above