QS 19-9 Applying overhead LOP3 On March 1 a dressmaker starts work on three custom-designed wedding dresses. The company uses job order costing and applies overhead to each job (dress) at the rate of 44% of direct materials costs. During the month, the jobs used direct materials as shown below. Compute the amount of overhead applied to each of the three jobs. Direct materials used Job 1 Job 2 Job 3 $5,500 $7,500 $2,000 Job 1 Job 2 Job 3 Overhead Applied $ 2,750 3,750 1,000 QS 19-10 Manufacturing cost flows LO P1, P2, P3 On March 1 a dressmaker starts work on three custom-designed wedding dresses. The company uses job order costing and applies overhead to each job (dress) at the rate of 51% of direct materials costs. During the month, the jobs used direct materials as shown below. Direct materials used Job i Job 2 Job 3 $5,100 $7,100 $1,600 During the month, the jobs used direct labor as shown below. Jobs 1 and 3 are not finished by the end of March, and Job 2 is finished but not sold by the end of March. Direct labor used Job 1 Job 2 Job 3 $10,200 $5,200 $4,200 1. Determine the amounts of direct materials, direct labor, and factory overhead applied that would be reported on job cost sheets for each of the three jobs for March. JOB COST SHEET Job 1 Job 2 Job 3 Direct materials Direct labor Factory overhead Total