“24. Kelson Company applies overhead to completed jobs on the basis of 60% of direct labor cost. If Job 201 shows $27,000 of manufacturing overhead applied, the direct labor cost on the job was: a. $16,200 b. $27,000 c. $37,800 d. $45,000”,”4$27,000 = 60% of DLCDLC = 27,000 = $45
000 .6″