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0 Using the following accounts and a predetermined overhead rate of 120% of direct labor cost, compute the amount of applied overhead. Beginning Direct materials Direct labor Overhead applied Cost of goods manufacturing Ending Multiple Choice Beginning Cost of goods manufacturing O $67,560. O $187,000. Debit O $92,000. Debit Work in Process Inventory 35,700 56,300 ? ? 25,700 Finished Goods Inventory 5,500 253,300 Credit Credit 253,300

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