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	112,200
Direct materials	?
Direct labor	?
Applied overhead	?
To finished goods			?
Ending WIP	145,900

Factory Overhead
112,200	100,980

Finished Goods Inventory
Beginning FG	131,700
	361,900		335,400
Ending FG	158,200

Multiple Choice

• $191,900.

• $42,170.

• $33,700.

• $319,730.

• $361,900.