A company's overhead rate is 200% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used: Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP Work in Process Inventory 50,000 Beginning FG Ending FG $70,000. $130,000. $80,000. $65,000. 60,000 Factory Overhead 138,000 ? 140,000 Finished Goods Inventory 40,000 265,000 270,000 35,000