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 116,900

Direct Materials ?

Direct Labor ?

Applied Overhead ?

To Finished Goods ?

Ending WIP 152,000

Factory Overhead

116,900 105,210

Finished Goods Inventory

Beginning FG 137,200

377,000 349,400

Ending FG 164,800

• $199,900.
• $43,865.
• $35,100.
• $333,135.
• $377,000.