Journey Co. The following information pertains to the Journey Co. for September: Direct Material Direct Labor Overhead Job #323 P32,000 P45,000 ? Job #325 ? 50,000 ? Job #401 56,700 ? 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 * Your