A company uses a job order cos accounting system and applies overhead on the basis of direct labor cost. At the end of a recent period, the company's Goods in Process Inventory account appeared as follows: Date Explanation: PR Debit Credit Balance March 17 Job No 5 completed G-8 90900 (17100) April 13 Job No 6 completed G-10 131400 (148500) July 20 Job No 7 completed G-12 73800 (222300) October 11 Job No 8 completed G-15 163800 (390600) December 31 Direct Materials G-20 235800 (154800) 31 Direct Labor G-20 117000 (37800) 31 Factory Overhead G-20 187200 149400 Fill in the blanks for the following: 1. The total cost of the direct materials, direct labor, and factory overhead applied in the Dec 31 goods n process inventory is $_________________ 2. The company's overhead application rate is ________________% 3. Job No 6 had 26550 of direct labor cost. Therefore, the job must have had $_________ of direct materials cost. 4. Job No 8 had $ 73998 of direct materials cost. Therefore, the job must have had $_________ of factory overhead cost