Job 877 Job 878 Job 879 Job 880 Direct materials $14,430 $6,080 $3,490 $1,730 Direct labor 15,000 8,000 1,900 2,400 Overhead is applied to production at the rate of 75% of direct labor cost. Job 877 was completed on October 28, and the client was billed at cost plus 50%. All other jobs remained in process. Required: 1. Prepare a brief job-order cost sheet showing the October 1 balances of all four jobs, plus the direct materials and direct labor costs during October. There is no need to calculate applied overhead at this point or to total the costs. All amount cells must have an entry; enter zeros as needed. Ochoa Company Job-Order Cost Sheets For the Month of October Line Item Description Job 877 Job 878 Job 879 Job 880 Beginning balance Direct materials Direct labor $ 2. Calculate the overhead applied to each job during October. The overhead applied to Job 877 is $ The overhead applied to Job 878 is $ The overhead applied to Job 879 is $ The overhead applied to Job 880 is $ 3. Calculate the balance in Work in Process on October 31.