UU.UNIO/4012) attempt.php?attem tem (Academic) Company XYZ applies overhead cost to jobs on the basis of direct labor cost. Job A, which was started and completed during the current period, shows charges of $15,000 for direct materials, $13,000 for direct labor, and $26,000 for overhead on its job cost sheet. Job B, which is still in process at year-end, shows charges of $12,400 for direct materials and $16,000 for applied overhead. Direct labor cost of Job B at year-end is: Select one: O a. None of the answers given O b. $8,000 O c. $13,000 O d. $9,000 e. $28,400 Company XYZ uses direct labor hours to allocate its manufacturing overhead. Manufacturing overhead was estimated to be $460,000 for the year. Actual manufacturing overhead was $415,000 and actual labor hours were 22,000. The estimated direct labor hours for the year was