Business, 12.04.2021 23:50 tcchef6

Capri Boat Corporation uses a job order cost system and applies overhead based on a percentage of direct labor cost. Cost flows through the Work in Process Inventory account during March are given below: Work in Process Debit Credit
Beginning Balance 0 Transferred Out 175,400
Direct Materials 44,000
Direct Labor 83,000
Overhead 166,000
Ending Balance 117,600

Only Job #007 was still in process at the end of March and this job had been charged with $19,000 In direct materials cost The amount of overhead costs applied to Job #007 during March was:

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