Activity #9-Understand WIP, FG, MOH, etc. Answer the following questions: 1. At August 31, Work-in-Process totals $10,000 including $6,000 of Manufacturing Overhead. Manufacturing Overhead is applied at the rate of 200% of Direct Labor. How much direct material is included in Work-in-Process at August 31? 2. . You know the following Information: Cost of Goods Manufactured $320,000 DM Used in Production $73,800 = Manufacturing Overhead is 70% of Direct Labor Cost Work-in-Process, Beginning = $109,300 Work-in-Process, Ending $104,300 What was total Direct Labor?