Jackson Company uses a job-order costing system. At the beginning of March, the company had two jobs in process with the following costs: Direct Material Job #456 Job #461 $3,400 Direct Labor $510 Overhead Applied $255 1,100 289 P Jackson pays its workers $8.50 per hour and applies overhead on a direct labor hour basis. 4. Refer to Jackson Company. What is the overhead application rate per direct labor hour? a. $0.50 b. $2.00 c. $4.25 d. $30.00 5. How much overhead was included in the cost of Job #461 at the beginning of March? a. $144.50 b. $153.00 c. $2,200.00 d. $2,456.50 6. During March, Jackson' employees worked on Job #649. At the end of the month, $714 of overhead had been applied to this job. Total Work in Process at the end of the month was $6,800 and all other jobs had a total cost of $3,981. What amount of direct material is included in Job #649? a. $ 677.00 b. $1,391.00 c. $2,142.00 d. $4,658.00