During last period, a company's overhead rate was 150% of direct labor cost. This caused factory overhead to be $10,000 over applied. Use the following incomplete accounts to determine the cost of goods sold. Goods in Process Inventory Beg Bal 10,000 DM 80,000 DL ? OH ? COGM ? End Bal 20,000 Factory Overhead 50,000 Finished Goods Inventory Beg Bal 30,000 ? ? End Bal 70,000 130,000 170,000 40,000 60,000 90,000