Sportly, Inc. completed Job No. B14 during 2013. The job cost sheet listed the following: Direct materials Direct labor Manufacturing overhead applied Units produced Units sold $55,000 $30,000 $20,000 3,000 units 1,800 units How much is the cost of the finished goods on hand from this job? $105,000 $63,000 $42,000 $51,000 Barr Mfg. provided the following information from its accounting records for 2013: Expected production Actual production Budgeted overhead Actual overhead 30,000 labor hours 28,000 labor hours $900,000 $870,000 How much is the overhead application rate if Barr bases the rate on direct labor hours? $32.14 per hour $30.00 per hour $29.00 per hour $31.07 per hour