A company's overhead rate is 200% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work in Process Inventory 66,000 ? ? Beginning WIP Direct materials Direct labor Applied overhead To finished goods Ending WIP 156,000 76,000 Factory Overhead 154,000 Finished Goods Inventory 56,000 281,000 51,000 Beginning FG 286,000 Ending FG Multiple Choice $286,000. $281,000. $57,000. $154,000. $296,000