153,000 A company's overhead rate is 200% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work in Process Inventory Beginning WIP Factory Overhead 63,000 151,000 Direct materials 2 Direct labor ? Applied overhead ? To finished goods ? Ending WIP 73,000 Finished Goods Inventory Beginning FG 53,000 278,880 283, 080 Ending FG 48,000 Multiple Choice $19.500 $58,500 5283.000 5278.000 5293.000