5 In a job order cost system, the issue of indirect materials into prduction is recorded as a decrease in: Raw Materials Inventory. Work in Process Inventory. Manufacturing Overhead. Finished Goods Inventory. 6 Snappy Company has a job-order cost system. Snappy Company uses a predetermined overhead rate based on the direct labour-hours to apply the manufacturing overhead to jobs. The manufacturing overhead cost and the direct labour-hours were estimated at 100,000 and 40,000 hours, respectively, for the year. In July, Job #334 was completed at a cost of 5,000 in the direct materials and 2,400 in the direct labour. The labour rate is 6 and had incurred 110,250 actual manufacturing overhead cost. If Job #334 contained 200 units, the unit cost on the completed job cost sheet would be: 37.00 42.00 41.90. 39.50. bus Nu