Swift Boat Corporation uses a job order cost system and applies overhead based on a percentage of direct Use the following to answer questions 43-45 given below given abr cost. Cost flows through the Work in Process Inventory account during March are Work in Process 240,000 Transferred Out Beginning Balance Direct Materials Direct Labor Overhead 45,000 75,000 225,000 Ending Balance 105,000 Sas%00hn 0i7 wan stl ia procs at thed of March and this job had been charged with Refer to the information above. The amount of direct materials cost charged to completed jobs during March was: A) $15,000. B) $45,000. C) $30,000. 43. Some other amount. D) Refer to the information above. The predetermined overhead application rate at Swift Boat is what percentage of direct labor costs? 44. A) 33%. B) 67%. C) 30096. D) 400%. 45 Refer to the information above. The amount of overhead costs applied to Job #007 during March were: A) $90,000. B) S26,250. C) $67,500. D) $60,000. 46. A job order cost system would be appropriate in the manufacture of A) Paints. B) Custom-made furniture. C) Breakfast cereal. D) Standard-grade plywood