On January 1, 2017, a company estimated that during 2017 it would spend $99,400 for factory overhead and it was also estimated that during 2017 the employees who worked on the assembly line would be paid $ 142,000. During 2017, the company actually paid $100,000 for factory overhead and the employees who worked on the assembly line were actually paid $150,000. During 2017, the direct labor cost for job #123 was $3,000. How much overhead should be applied to job #123 ?The company applies overhead based on direct labor COSTS