Journey Co. The following information pertains to the Journey Co, for September: Job #323 Job #325 Job #401 Direct Material P32,000 ? 56,700 Direct Labor P45,000 50,000 ? Overhead ? ? 55,500 Journey Co. applies overhead for Job #323 at 140% of direct labor cost and at 150% of direct labor cost for Jobs #325 and #401. The total cost of Jobs #323 and #325 is identical. Refer to Journey Co. What amount of overhead is applied to Job #325? Your answer Refer to Journey Co. Assume that Jobs #323 and #401 are incomplete at the end of September. What is the balance in Work in Process Inventory at that time *