10. MK Company uses a job order costing system and applies overhead to jobs at a predetermined overhead rate of 45% of direct labor cost. For the month of July, the following debits (credits) were in the Work in Process account: Beginning balance $40,000 Direct materials 200,000 Direct labor 160,000 Manufacturing overhead applied 72,000 Cost of goods manufactured (438,000) Job #A300, the only job in process at the end of July, was charged with manufacturing overhead of S9,000. The amount of direct materials charged to Job #A300 was: a $10,000 b. $5,000 c. $20,950. d. $8,100 11. For 2019, LIMO Company incurred $600,000 of actual manufacturing overhead costs. The Manufacturing Overhead account showed that overhead was overapplied by $24,000. If the predetermined overhead rate was $8.00 per direct labor hour, how many direct labor hours (DLHS) were worked during 2019? a. 78,000 DLHs. b. 72,000 DLHs. c. 75,000 DLHs. d. 71,000 DLHS