Lily Co. applies the manufacturing overhead based on 130% of the direct labor costs. Lily Co. incurs $245,000 in labor costs. Of those, $145,000 of the factory labor was used by Prepping Department and the remainder of the factory labor was used by Cooking Department. What is the amount of manufacturing overhead that was applied to the Cooking Department? $145,000 $188,500 $318,500 $130,000 $100,000