ignore the selected answer i clicked it by mistake. Answer correctly please

Using the following accounts and a predetermined overhead rate of 140% of direct labor cost, compute the amount of applied overhead. Work in Process Inventory Beginning WIP 35,500 Direct materials 55, 900 Direct labor ? Factory overhead ? To finished goods Ending WIP 25,500 Finished Goods Inventory Beginning FG 5,300 Cost of Goods Mfg'd 233,300 233,300 Multiple Choice $78,260. $167,400. C $97.650 $69,750. O $91,400