(LO 2 A company's overhead rate is 200% of direct labor cost Using the following incomplete accounts, determine the cost of direct materials used. Overhea Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP 53,000 141,808 143,000 63,00e Finished Goods Invento 43,088 268,000 38,000 Beginning FG 273,888 Ending FG $134.500 $63.500 S273,000 $258.000