A company's overhead rate is 40% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP Work in Process Inventory 112,200 ? 2 ? 100,980 145,900 Factory Overhead 112,200 Finished Goods Inventory 131,700 361,900 158, 200 Beginning FG 335,400 Ending FG Multiple Choice $191,900. $319,730 $33,700 $42.170 $361.900