36. The Watering Hole C ompany uses job-order costing and a predetermined overhead rate of 120% of direct labor dollars. The following information is available for th e month of October: Added in October Direct Job # Direct Work-in-Process Balance @ 10/1 $1,400 $2,100 $800 $1,600 MaterialsLabor 2 3 4 $200 $200 $500 $400 $300 $200 $700 $800 Total debits to the work-in-process account in October totaled: A. $11,600 /B $5,700 C. $3,300 D. $9,200 3-Self test-B