for January 18,000 usad 168,000) Other oeed costs labor cost labor used 201,100Total factory overhad opd$28540 goods in process nentory 34,000 4.900 s 4,000 2.800 Factory oviethead $ 10.900 68.000 201100 281,540 Status of ending goods in process nventory 65 % overhead appled (140% of drect labor) s 62,920