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Can you show me the steps to answer this question? A company has the following cost associated with a job direct material $400 direct labor

Can you show me the steps to answer this question?

A company has the following cost associated with a job

direct material $400

direct labor 450

work in process 950

revenue from job 1450

what at is the amount of overhead applied to this job ?

i know the answer is 100 but I would like to see the steps taken to get the answer

thanks

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