Assume the following information from a schedule of cost of goods manufactured: Beginning work in process inventory Direct materials used in production Direct labor $ 30,000 $ 50,000 Total manufacturing costs to account for Ending work in process inventory $ 60,000 $217,000 $ 72,000 07 What is the manufacturing overhead applied to work in process? Multiple Choice $143,500 $77,000 $15,400 $149,000