A company's overhead rate is 40% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used.

Work in Process Inventory
Beginning WIP	116,100
Direct Materials	?
Direct Labor	?
Applied Overhead	?
To Finished Goods			?
Ending WIP	151,000

Factory Overhead
116,100	104,490

Finished Goods Inventory
Beginning FG	136,400
	374,800		347,300
Ending FG	163,900

Multiple Choice

• $198,800.

• $43,985.

• $34,900.

• $330,815.

• $374,800.