$(5\mathrm{.}0)$

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

Beg. Bal.

D$.$M$.100,800$

Beg. Bal. $118,200$

$324,800$

$301,000$

D$.$L$.?$

O$.$H$.$

End. Bal. $131,040$

F$.$G$.???$

Ens. Bal. $584184184q,$

$q,$

$q,15378434q,$

$q,$ End. Bal.

$142,000$

Factory Overhead DR

$CR$

$93,240,90,72$

$93,0$

$0$M