Your client uses a job-order costing system. They have one job unfinished in ending Work in Process. They apply manufacturing overhead based on direct material cost. The activity in the Work in Process Account shows:
|Costs in the Work in Process Inventory Account:|
|Direct material used||\$80,000|
|Direct labor incurred||\$75,000|
|Applied manufacturing overhead||\$60,000|
|Cost of goods manufactured||\$225,000|
The job in ending Work in Process has \$7,500 of overhead applied to it. What is the direct labor charged to this job in ending Work in Process?