b. Factory overhead is applied to each job at a rate of 140% of direct labor cost. c. The June 1 Work in Process balance consisted of two jobs, as follows: d. Customer jobs completed and units sold in June were as follows: b. Factory overhead is applied to each job at a rate of 140% of direct labor cost. c. The June 1 Work in Process balance consisted of two jobs, as follows: d. Customer jobs completed and units sold in June were as follows