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 70,000 ? Factory Overhead 158,000 160 ? Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP ? 80,000 Beginning FG Finished Goods Inventory 60,000 285,000 55,000 290,000 Ending FG