Multiple Choice,

A. 143500

B. 60500

C. 279000

D. 274000

E. 289000

A company's overhead rate is 200% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. ? Work in Process Inventory Beginning WIP 59,000 Direct materials ? Direct labor ? Applied overhead ? To finished goods Ending WIP 69,000 Factory Overhead 147,000 Finished Goods Inventory Beginning FG 49,000 274,000 Ending FG 44,000 149,000 279,000