A company's overhead rate is 150% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Goods In Process Inventory 71,200 Beg Bar Finished Goods Inventory 112,330 290,000 360 330 Beg Bal OM OL OH Ed Bal 7 ? 101,650 F.G. ? End Bar 42,000 Factory Overhead 63,500 60,000 O $104,180 $220,450 $260.450 $158,800 $102.780 31 30 888 3 14 *V