To keep records of the actual cost of a special order iob, a Job Drder Cost Sustem has been developed. Qverhead is applied at the rate of 50% of the direct labor cost. Job Drder Costing Section Dn January 1, 20x2, Division S began Job 2407 for the Client, THE BIG CHLDREN STDRE. The job called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed: 5-Jan Purchased 4,150 Lamp Kits @ $16.70 per kit. 9-Jan 4,025 sets of Lamp Kits were requisitioned, including all those in the Beginning Inventory. 17-Jan Payroll of 630 Direct Labor Hours $9.50 per hour. 30-Jan Payroll of 680 Direct Labor Hours @ $9.75 per hour. 30-Jan 3,990 lamps were completed and shipped. All materials requisitioned were used or scrapped, and are a cost of normal processing. Round to two places, $##.## {13.01} Cost of Direct Labor Incurred in Manufacturing Job 2407 {13.02} Cost of Manufacturina Qverhead Aoolied to Job 2407 {13.03} Cost if man ifant irinn ana lamn {13.04}