Leelanau Corporation uses a job-order costing system. The following data are for last year: B Work in process beginning balance $ 10,500 Work in process ending balance $ 19,000 Cost of goods manufactured $323,000 Direct materials $115,000 Direct Labor $ 78,000 Leelanau applies overhead using a predetermined rate. What amount of overhead was applied to work in process last year? Multiple Choice $138,500 $130,000 $203,500 $121,500