Required information The following information applies to the questions displayed below 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 a Beginning Balance Direct Materials Direct Labor Overhead Ending Balance e Transferred Out 195,e8 57,800 100,800 120,800 82,800 Only Job #007 was still in process at the end of March and this job had been charged with $16,000 in direct materials cost The amount of overhead costs applied to Job #007 during March was: Multiple Choice $66,000 $30.000 $36,000 $84,000