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Bison Co's finished goods inventory is $183,000. If overhead applied to these goods is $74,000, and the overhead rate is 120% of direct labor, how much direct materials cost od Bison Co Incur in producing the inventory? (Round your intermediate calculations and final answer to nearest whole dollar) Hoved based on direct labor costs. This year Hodge Co estimated total overhead costs to be $520,000, and direct labor tebe 60.000. Acel overhead costs for the year totaled $539,000, and actual direct labor costs totaled $291,000. At year-end, the balance they account