Analyze the following January activity for the T-accounts below. Syler-Wood's company's predetermined overhead rate is 200% of direct labor cost. Using the following, complete the accounts. Work in Process Inventory 50,000 Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP 60,000 Factory Overhead 138,000 140,000 Beginning FG Finished Goods Inventory 40,000 265,000 35,000 270,000 Ending FG 15. Direct Materials = _ 16. Direct Labor 17. Applied Overhead = 18. Amount transferred to Finished Goods = 19. Cost of Goods Sold = ring costs charged to production in January amounted to: 20. The totalm a. $275,000 b. $325,000 C. $335,000 d. $395,000