Items 23-25 refer to the following information. Adams Company uses a job order costing system. The company has 3 jobs in process: Job numbers 5, 8 and 12. Raw material used $120 000.00 Direct labour per hour $ 8.50 Overhead applied based on direct labour cost 120 % Direct material was requisitioned as follows: Job number % Direct labour hours 30 2 500 25 3 100 12 25 4 200 The balance of the requisitions were considered indirect. Indirect labour was $44 000. Other actual overhead costs totalled $36 000. 23. What is the total amount of overhead applied to Job number 8? DE $18 250 $26 350 (C) $30 000 (D $31 620 24. If Job number 12 is completed and transferred and overhead is applied at the end of the period, what is the balance in work-in-process inventory at the end of the period? $ 96 700 (B) $ 99 020 (C) $139 540 $170 720 25. If the actual overhead cost for the period is $104 000, what is the amount of under- applied overhead? $ 4 040 (B) $16 000 () $23 300 (D) $66 000