Job A3B was ordered by a customer on September 25. During the month of September, Jaycee Corporation requisitioned $2,900 of direct materials and used $4,400 of direct labor. The job was not finished by the end of September, but needed an additional $3,400 of direct materials and additional direct labor of $6,900 to finish the job in October. The company applies overhead at the end of each month at a rate of 150% of the direct labor cost incurred. What is the total cost of the job when it is completed in October? The Work in Process Inventory account of a manufacturing company has a $4,100 debit balance. The company applies overhead using direct labor cost. The cost sheet of the only job still in process shows direct material cost of $1,940 and direct labor cost of $720. Therefore, the amount of applied overhead is: A company's overhead rate is 200% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Beginning WIP Direct materials Direct labor Applied overhead Work in Process Inventory 66,000 ? ? ? Factory Overhead 154,000 To finished goods Ending WIP Beginning FG Ending FG 76,000 Finished Goods Inventory 56,000 281,000 51,000 ? 286,000 156,000