40, During last period, a company's overhead rate was 150% of direct labor cost. This caused factory overhead to be $10,000 over applied. Use the following incomplete accounts to determine the cost of goods manufactured. Goods in Process Inventory Finished Goods Inventory Beg Bal. 30,000 Beg Bal 10,000 DM 80,000 DL ?? End Bal 20,000 End Bal 70,000 Factory Overhead 50,000 A. $130,000 B. $170,000 C. $40,000 D. $60,000 E. $90,000