From raw materials inventory account for the period, you learned purchases were $124,000, and direct material was $80,000. For WIP inventory, beginning inventory = $40,000 and ending inventory = $52,000. Additions to WIP for the period include: Direct material = $80,000 and direct labor = $40,000. Cost of goods manufactured for the period = $300,000. Compute Applied-Overhead.

$92,000

$120,000

$192,000

$200,000