How much overhead was included in the cost of Job #461 at the beginning of January? * (1 Point). BREAD Co. uses a job order costing system. At the beginning of January, the company had 2 jobs in process with the following costs: Job #456 Job #461 Direct Material P3,400 1,100 Direct Labor P510 Overhead P255 289 ? BREAD pays its workers P8.50 per hour and applies overhead on a direct labor hour basis.