TB 05-27 Spirit Company applies overhead to completed... Spirit Company applies overhead to completed jobs on the basis of 75% of direct labour cost. If Job 501 shows $12,0 applied, what was the direct labour cost on the job? Multiple Choice $16,000 $14,700 $27,300 $21,000 TB 05-27 Spirit Company applies overhead to completed... Spirit Company applies overhead to completed jobs on the basis of 75% of direct labour cost. If Job 501 shows $12,0 applied, what was the direct labour cost on the job? Multiple Choice $16,000 $14,700 $27,300 $21,000