18. with solutions please

A company's overhead rate is 60% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work in Process Inventory Finished Goods Inventory DR CR DR CR Beg. Bal. 100,800 Beg. Bal 118,200 D.M. 324,800 301,000 D.L O.H. F.G. End. Bal 131,040 End. Bal. 142.000 Factory Overhead DR CR 93.240 90.720 $113,120 $211.680 $30.240 $106,400