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 51,000 Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP 141,000 61,000 Factory Overhead 139,000 Finished Goods Inventory 41,000 266,000 36,000 Beginning FG 271,000 Ending FG Multiple Choice 0 $13.500. 0 $64.500 O $271.000 O O $266,000 $281.000