11. J.K. Simmons, Inc. applies factory overhead (FO) cost to production at a predetermined FO rate of 85% based on direct labor cost. Job No. 250, the only job still in process at the end of September, has factory overhead cost of $9,200. The balance in Work in Process inventory at the end of September was $38,000. a) Calculate the Direct Materials cost in Job No. 250 (round to nearest $1). b) Job No. 250 completes on October 2 with finished total cost of $41,000. Prepare the Journal Entry to record the completion of Job No. 250. I 12. Portnoy, Inc. applies factory overhead (FO) cost to production at a predetermined factory overhead rate of 85% based on direct labor cost. Job No. 199, the only job still in process at the end of September, has factory overhead cost of $3,655. Calculate the amount of direct materials (DM) cost in Job 199 assuming the balance in Work in Process Inventory at the end of September is $22,400