Company XYZ applies overhead cost to jobs on the basis of direct labor cost. Job A, which was started and completed during the current period shows charges of $15,000 for direct materials, $13,000 for direct labor, and $26,000 for overhead on its job cost sheet. Job B, which is still in process at year-end shows charges of $12.400 for direct materials and 516,000 for applied overhead. Direct labor cost of Job B at year-end is Select one: O a. $8,000 O b. None of the answers given O c. $9,000 O d. $13,000 O e $28,400 Which one of the following will likely use a job-order costing system? Select one: O a. A water bottling company O b. An aircraft manufacturing company O c A dairy product company O d. A pencil manufacturing company