Sirocco Ltd. 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 $5700 $2096 $1081 Job #12 $2300 S3781 ? The company pays its workers $10.79 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: a. $4796 b. $1950 C. $3781 d. $679