24. A company uses a job order costing system and applies overhead on the basis of direct labor cost. A summary of the company's Work in Process Inventory account for December appears below.

Work in Process
Date	Explanation	PR	Debit	Credit	Balance
Dec. 1					73,800
Dec.	Direct Materials	G-20	235,800		309,600
Dec.	Direct Labor	G-20	117,000		426,600
Dec.	Factory Overhead	G-20	187,200		613,800
Dec.	Job No. 5 completed	G-8		90,900	522,900
Dec.	Job No. 6 completed	G-10		131,400	391,500
Dec.	Job No. 7 completed	G-12		73,800	317,700
Dec. 31	Job No. 8 completed	G-15		168,300	149,400

Fill in the blanks for the following: (1) The total cost of the direct materials, direct labor, and factory overhead applied in the December 31 Work in Process inventory is _______________________. (2) The company's overhead application rate is __________________%. (3) Job No. 6 had $26,550 of direct labor cost. Therefore, the job must have had ________ of direct materials cost. (4) Job No. 8 had $73,998 of direct materials cost. Therefore, the job must have had ________ of factory overhead cost.