Bounce House Corporation uses a job order costing system and applies overhead based on a percentage of direct labor cost. Cost flows through the Work in Process Inventory control account during September are given below: Work In Process Inventory Transactions Debits Credits 0 Balance Direct Materials 30,000 50,000 150,000 Direct Labor Mfg. Overhead To Finished Goods Ending Balance 160,000 70,000 Only Job #797 was still in process at the end of September and this job had been charged with $10,000 in direct materials cost. Answer the following four questions using the information presented above. 2 pts D Question 32 What percentage of direct labor cost is the predetermined overhead rate at Bounce House? 0 400% Question 32 2 pts What percentage of direct labor cost is the predetermined overhead rate at Bounce House? 400% 33% 300% O 67% D 2 pts Question 33 The journal entry which accounts for the $80,000 transferred out of work in process includes a debit of $80,000 to Finished Goods O Accounts Receivable Sales O Cost of Goods Sold 2 pts Question 34 U Question 34 2 pts The amount of overhead costs applied to Job #797 during September was O $15,000. $40,000. $60,000 $45,000 U Question 35 2 pts The amount of direct materials cost charged to all completed jobs during September was O $20,000. O $10,000. 0 $45.000 0 $30,000