Sirocco Itd. uses a job order costing system. At the beginning of the year 20x14, the company had 2 jobs in process with the following costs Direct Material Direct Labour Applied Overhead Job #11 S5700 S2371 S1142 Job 2 $2300 $3721 2 The company pays its workers $11.77 per hour and applies overhead based on direct labour hours How much applied overhead does Job 12 have at the beginning of the year? Select one: O a $656 O b. $1792 O c. $4950 Od $3721