Direct Labour Costs Direct Labour Hours Overhead Costs Budget $360,000 25,000 $600,000 Actual $420,000 26,500 $693,000 Work in Progress Finished Goods Materials Beginning $ 14,000 $ 31,000 $ 10,000 Ending $ 20,000 $ 35,000 $ 0 Overhead is allocated on Direct Labour costs. Materials Purchased during the year were $208,000. All materials are Direct Materials. 16. The amount of Materials applied to WIP is closest to: A. 198,000 B. 208,000 C. 218,000 D. 228,000 17. The amount of overhead applied to WIP is closest to: A. 600,000 B. 633,333 C. 636,000 D. 693,000 E. 700,000