A company uses a job order cost accounting system and applies overhead on the basis of direct labor cost.At the end of a recent period,the company's Goods in Process Inventory account appeared as follows:

\begin{array}{c}\text { Goods in Process }\\\begin{array} { l l l c r r r } \hline \text { Date } & { \text { Explanation } } & \text { PR } & \text { Debit } & \text { Credit } & \text { Balance } \\\hline \text { Mar. } & 17 \text { Job No. } 5 \text { completed } & G - 8 & & 90,900 & ( 17,100 ) \\\text { Apr. } & 13 \text { Job No. } 6 \text { completed } & G - 10 && 131,400 & ( 148,500 ) \\\text { July } & 20 \text { Job No. } 7 \text { completed } & G - 12 & & 73,800 & ( 222,300 ) \\\text { Oct. } & 11 \text { Job No. } 8 \text { completed } & G - 15 && 168,300 & ( 390,600 ) \\\text { Dec. } & 31 \text { Direct Materials } & G - 20 & 235,800 && ( 154,800 ) \\& 31 \text { Direct Labor } & G - 20 & 117,000 && ( 37,800 ) \\& 31 \text { Factory Overhead } & G - 20 & 187,200 && 149,400\end{array}\end{array}

Write in the blanks for the following:
A. The total cost of the direct materials, direct labor, and factory overhead applied in the December 31 goods in process inventory is $_______________________.
B . The company's overhead application rate is __________________%
C . Job No. 6 had $26,550 of direct labor cost. Therefore, the job must have had $________ of direct materials cost.
D. Job No. 8 had $73,998 of direct materials cost. Therefore, the job must have had $________ of factory overhead cost.

A Material Amount of Overapplied or Underapplied Overhead Should Be

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