- Lompany, which uses a job order cost system, are presented below Indicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same (round overhead rate to 2 decillo and final answers to o decimal places, e.. 5.275.) 1525 Direct materials used $86.900 $74,050 144.000 Manufacturing overhead wolled Total m a turing costs 147,550 Work in process 1/1/17 21.700 18,200 Total cost of work in process 209,800 Work in process 12/31/17 Cost of goods manufactured 0 227.100