MC Qu. 99 The Work in Process Inventory account.. The Work in Process Inventory a manufacturing after all posting is completed. The cost sheet of the one job still in pr the company's overthead application rate is account of a manufacturing company that uses an overhead rate based on drect labor cost has a $4400 debilt balance Therefore, 40% of direct labor cost. 50% of dree labor cost O 80% of area labor cost 20p