d overhead ek in Process 39. MK Company uses a job order costing system and applies overhead to jobs at a predetermined a 45% of direct labor cost. For the month of July, the following debits (credits) were in the Work in Pa account: $40,000 Beginning balance Direct materials 200,000 Direct labor 160,000 Manufacturing overhead 72,000 Cost of goods manufactured (438,000) Job A300, the only job in process at the end of July, was charged with manufacturing overhead of $9,000. The amount of direct materials charged to Job #A300 was: a $10,000 b. $5,000 c. $20,950. d. $8,100. 9,000 X 4450 13a50 40. For 2019, LIMO Company incurred $600,000 of actual manufacturing overhead costs. The Manufacturing Overhead account showed that overhead was overapplied by $24,000. If the predetermined overhead rate was $8.00 per direct labor hour, how many direct labor hours (DLHs) were worked during 2019? a. 78,000 DLHs. b. 72,000 DLHs. c. 75,000 DLHs. d. 71,000 DLHs