Wayne Company uses a job-order costing system and applies overhead to jobs using a predetermined overhead rate based on direct labour hours. The company had the following inventories at the beginning and end of March Direct Materials Work in Process Finished Goods March 1 $36,000 18,000 54,000 March 31 $30,000 12,000 72,000 3.54 The following additional data pertain to operations during March Direct materials purchased Direct labour cost Direct labour rate Overhead rate $84,000 $60.000 $7.50 per direct labour-hour $10.00 per direct labour hour During March total debits to Work in Process were Multiple Choice $224,000 $230,000 $84,000 $144,000 Next > 16 of 27 !!!