Omykron Mini Company uses a job order costing system. At the beginning of January, the company had two jobs in process with the following costs: Job #456 Job #461 Direct Material P3,400 1,100 Direct Labor P510 Overhead P255 289 ? Omykron Mini Company pays its workers P8.50 per hour and applies overhead on a direct labor hour basis. What is the overhead application rate per direct labor hour? * 3 points Your answer How much overhead was included in the cost of Job #461 at the beginning of January? * Your answer 3 points During January, the employees worked on Job #649. At the end of the month, P714 of overhead had been applied to this job. Total Work in Process at the end of the month was P6,800 and all other jobs had a total cost of P3,981. What amount of direct material is included in Job #649? * 6 points Your answer