e following information pertains to Sigma Company for September: Direct Material Direct Labor Overhead Job #323 $3,200 $4,500? Job #325? 5,000? Job #401 5,670? $5,550 Sigma Company applies overhead for Job #323 at 140 percent of direct labor cost and at 150 percent of direct labor cost for Jobs #325 and #401. The total cost of Jobs #323 and #325 is identical. Refer to Sigma Co. What amount of overhead is applied to Job #323?
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