Capri Boat Corporation uses a Job order cost system and applies overhead based on a percentage of direct labor cost. Cost flows through the Work In Process Inventory account during March are given below Work in Process Beginning Balance Direct Materials Direct Labor Overhead Ending Balance Transferred Out 195, 28e 58,88 181,88e 121,28e 85,880 Part 3 of 3 Only Job #007 was still in process at the end of March and this job had been charged with $19,000 In direct materials cost The amount of overhead costs applied to Job #007 during March was: Multiple Cholce $30.000. $36,000. $82,000. $66,000