The Huyden Company builds equipment to customer's specifications. On March 1, two jobs were in process with the following costs and information: Applied on the basis of machine hours During March, Job 45 was started and Job 44 was completed and delivered to the customer. Job 43 was missing a part that was backordered and would be completed in June. The following costs were incurred in March: It is Huyden's policy to bill clients at cost plus 40 percent. Calculate the overhead rate that Huyden is using. Calculate the overhead applied to each job during the month of March and complete Job Cost Report. Calculate the balance in work in process on March 31 FG. What was the price of Job 44