Use the information below to answer the following 3-5. Gamma Company Gamma Co. uses a job costing system. At the beginning of January, the company had two jobs in process with the following costs: Direct Material Direct Labor Overhead $510 289 $3,400 1,100 Job #456 $255 Job #461 Gamma pays its workers $8.50 per hour and applies overhead on a direct labor hour basis. 3. What is the overhead application rate per direct labor hour? $0.50 B)$2.00 s 4.25 D) $30.00 2SS160 LI.2s How much overhead was included in the cost of Job #461 at the beginning of January? A 144.50 B) S 153.00 C) $2,200.00 D) $2,456.50 34 1a 289/8.5 3