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Question 1 Swifty Corporation applies overhead to production at a predetermined rate of 80% based on direct labor cost. Job No. i 30, the only job still in process at the end of August, has been charged with manufacturing overhead of $12100. What was the amount of direct materials charged to Job 130 assuming the balance in Work in Process inventory is 45000 $12100 $17775. 45000. $18625