overhead on the basis of direct labor Work in Process Inventory account for December cost. A summary of the company's Work in Process In below (10 points) Work in Process 3) A company uses a job order costing system and applies o appears R Debit Cedit Balance Explanation Date Dec. 1 309,600 DecDirect Materals 0-20 235,8007.800 Factory Overhead G-20 187,200426,600 800 Direct Labor G-20 117,000 Job No. 5 completed G-8 Job No. 6 completed G-10 90 131,400 391,500 D ob No. 7 completed G-12 Dec. 31 73,800 317,700 Job No. 8 completed G-15 168,300 149,400 Fill in the blanks for the following: (1) The total cost of the direct materials, direct labor, and factory overhead applied in the December 31 Work in Process inventory is S (2) The company's overhead application rate is - % (3) Job No. 6 had $26,550 of direct labor cost. Therefore, the job must have had S direct materials cost. (4) Job No. 8 had $73,998 of direct materials cost. Therefore, the job must have had S of factory overhead cost