Balance in work in process on May 1 $141,800 Direct materials costs for May 174,500 Direct labor costs for May 162,500 Overhead applied at rate of 140% of direct labor dollars Jobs completed during May: Job 84 $198,780 Job 85 102,520 Job 86 119,450 Job 87 93,150 Job 88 was not complete at the end of May. If $72,400 of materials were charged to Job 88's job cost card, how much overhead was applied to Job 88