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 54,000 Factory Overhead 142,000 144,80 Beginning WIP Direct materials Direct labor Applied overhead To finished goods Ending WIP Beginning FG 64,000 Finished Goods Inventory 44,000 269,000 39,000 274, eee Ending FG $63.000 $274,000 ooooo