Jason's Custom Tooling (JCT) uses a job order cost system and applies overhead using a predetermined overhead rate based on direct labor costs. The following debits (credits) appeared in Work-in-Process Inventory for November: Description Amount November 1 Balance $ 37,000 For the month Direct materials 215,000 For the month Direct labor 124,000 For the month Factory overhead 117,800 For the month To finished goods (409,000) Job 13-11, the only job still in process at the end of November, has been charge