Williams Company uses a job-order costing system and the following information is available from its records. The company has three jobs in process: #6, 9, and 13. Raw Material used $120,000 Direct Labor per hour $8.50 Overhead applied based on direct labor cost 120% Direct material was requisitioned as follows for each job respectively: 30%, 25%, and 24%; the balance of the requisitions was considered indirect. Direct labor hours per job are 2,500; 3,100; and 4,200; respectively. Indirect labor is $33,000. Other actual overhead costs totaled $36,000. How much overhead is applied to work in process? If job 13 is completed and transferred, what is the balance in the work in process inventory at the end of the period if overhead is applied at the end of the period