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 manufactured. Goods in Process Inventory Finished Goods Inventory Beg Bal. 10,000 Beg. Bal. 30,000 D.M. 80,000 ? D.L. ? O.H. ? COGM ? End Bal 20,000 End Bal. 70,000 Factory Overhead 50,000 $130,000 $170,000 $40,000 $60,000 $90,000