Fowler Company is a job-order costing company that produces customized bicycles. the month all three jobs had been completed, with Job 3 being sold for $435. The following During the month of October, Fowler had three jobs in process, Jobs 3, 4. & 5. By the end of costs belong to each job: Direct materials Job 3 Job 4 Job 5 Direct labor $ 80 $ 75 $ 85 Applied overhead 100 110 95 Total 120 132 114 $300 $317 $294 A. Overhead is applied based on direct labor dollars. What is the overhead rate? B. What rate does Fowler use to price its jobs? C. What is the gross margin on Job 3? Page 5 of