Boxer Industries worked on four jobs during its first year of operation: nos. 401,402,403, and 404.A review of job no. 403 's cost record revealed direct material charges of $85,000 and total manufacturing costs of $104,500. If Boxer applies overhead at 140% of direct labor cost, the overhead applied to job no. 403 must have been: Multiple Choice $0. $11,375. $8,125. $6,964. $9,750