Please show work... Also how do you get the 100% for direct labor %?

Capri Boat Corporation uses a job order cost system and applies overhead based on a percentage of direct labor cost. Cost flows through the Work in Process Inventory account during March are given below: Credit 299,000 Beginning Balance Direct Materials Direct Labor Overhead Ending Balance Work in Process Debit o Transferred Out 75,000 106,000 212,000 94,000 Only Job #007 was still in process at the end of March and this job had been charged with $38,000 in direct materials cost. The amount of overhead costs applied to Job #007 during March was: O $57,000. $19,000. O $38,000. $68,000