Moore Company. Moore Company uses a job-order costing system and the following information is available from its records. The company has three jobs in process: #6, #9, and #13. Raw material used Direct labor per hour Overhead applied based on direct labor cost $120,000 $8.50 120% Direct material was requisitioned as follows for each job respectively: 30 percent, 25 percent, and 25 percent; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,500; 3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000. 9. Refer to Moore Company. How much overhead is applied to Work in Process? a. $ 69,000 b. $ 99,960 C. $132,960 d. $144,000