QS 15-9 Applying overhead LO P3 On March 1 a dressmaker starts work on three custom-designed wedding dresses. The company uses job order costing and applies overhead to each job (dress) at the rate of 44% of direct materials costs. During the month, the jobs used direct materials as shown below. Compute the amount of overhead applied to each of the three jobs. Direct materials used Job 1 Overhead Applied Job 1 Job 2 Job 3 $6,700 $8,700 $3,200 Job 2 Job 3