Leelanou Corporation uses a job-order costing system. The following data are for last year: Work in process beginning balance Work in process ending balance Cost of goods manufactured Direct materials Direct Labor $ 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? Multiple Choice O $203,500 O $138,500 $121,500 O $130.000