Sunland Company uses a job costing system. Overhead is allocated based on 120% of direct labour cost. Last month's transactions in the work-in-process account are shown here: Work in Process $45,000 153,600 To finished goods 121,300 158,400 Beginning balance Direct materials Direct labour Factory overhead $442,200 Only one job, #850, was still in process at the end of the month. Job 850 was charged with $9,600 in overhead for the month. What is the ending balance in the WIP account? Ending balance LINK TO TEXT LINK TO TEXT How much direct labour cost was used for Job 850? Direct labour What is the amount of direct materials used for Job 850? Direct materials $