A company's overhead rate is 60% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. 106,400.

Work in Process Inventory
Beginning WIP	100,800
Direct materials	?
Direct labor	?
Applied overhead	?
To finished goods			?
Ending WIP	131,040

Factory Overhead
100,800	90,720

Finished Goods Inventory
Beginning FG	118,200
	324,800		301,000
Ending FG	142,000

Multiple Choice

Top of Form

$106,400.

$113,120.

$30,240.

$211,680.

$324,800.