Question 13 (3 points) Boarder Company uses a job-order costing system that applies overhead costs to jobs on the basis of direct labour costs. Job A was completed during the current year, while Job B is still in process at year end. Data regarding the two jobs is as follows: Direct material Direct labour Overhead Required: Job A $1,000 400 520 Job B $1,200 650 ? 1. Should any overhead cost be applied to Job B at year end? Explain. (1 mark) 2. Assuming Job B is now complete, calculate the overhead cost to be applied. (2 marks)