A company's overhead rate is 50% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work in Process Inventory Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP 119,000 154,800 Factory Overhead 119,000 107,100 Finished Goods Inventory Beginning FG 139,800 384,100 168,000 355,900 Ending FG Multiple Choice $203,800. $98,600. $35,800. $285,500 $384100