Redbird Company reports the following data for 2009 : Manufacturing overhead is 70% of the cost of direct labor. What is work in process inventory on Dec. 31, 2009? $13,500 $22,500 $11,500 $12,250 Village Company's selected cost data for 2009 are shown below: Assuming direct labor is 50% of manufacturing overhead, what is the amount of direct labor incurred by Village Company in 2009? $50,025 $41,700 $83,400 $88,933,33 Kinney Company applies overhead on the basis of 150% of direct labor cost. Job No. 176 is charged with $200,000 of direct materials costs and $120,000 of manufacturing overhead. The total manufacturing costs for Job No. 176 is $400,000. $220,000. $270,000. $300,000