Required information (The following information applies to the questions displayed below.) of 3 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: 257,400 Beginning Balance Direct Materials Direct Labor Overhead Ending Balance Work in Process 0 Transferred Out 60,000 103,000 185,400 91,000 Only Job #007 was still in process at the end of March and this job had been charged with $49,000 in direct materials cost. The amount of overhead costs applied to Job #007 during March was