Murray Company Murray 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. 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. Refer to Murray Company. How much overhead is applied to Work in Process? Select one: a. $144,000 b. $99,960 c. $132,960 d. $69,000