Leelanau Corporation uses a job-order costing system. The following data are for last year:

Work in process beginning balance 2$ Work in process ending balance Cost of goods manufactured Direct materials Direct Labor %24 %24 %24 2$ 10,500 19,000 323,000 115,000 78,000 Leelanau applies overhead using a predetermined rate. What amount of overhead was applied to work in process last year? 18). A) $203,500 B) $130,000 C) $138,500 D) $121,500