A Company has the following selected data concerning the past year's operations: Direct Material Work-in-Process Finished Goods Other Data: Direct material used Total manufacturing costs charged to production during the year includes direct material, direct labor, and manufacturing overhead applied at a rate of 50% of direct labor cost) Cost of goods sold 716.000 Selling and administrative expenses 32.000 Sales Revenue 850.000 What amount of manufacturing overhead was charged to production (WIP) during the year? Inventories Beginning Ending $81.000 $71.000 80.000 30.000 90,000 110,000 326.000 686.000