of 3, complete) River Falls Manufacturing uses a normal cost system and had the following data available for 2018: Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Beginning direct materials inventory Beginning WIP inventony Beginning finished goods inventory Overhead application rate, as a percent of direct- labor costs $157,000 83,000 130,000 148,000 285,000 257,000 31,000 69,000 51,000 150 percent OA. $188,000 OB, $105,000 OC. $114,000 O D. $83,000 of 3, complete) River Falls Manufacturing uses a normal cost system and had the following data available for 2018: Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Beginning direct materials inventory Beginning WIP inventony Beginning finished goods inventory Overhead application rate, as a percent of direct- labor costs $157,000 83,000 130,000 148,000 285,000 257,000 31,000 69,000 51,000 150 percent OA. $188,000 OB, $105,000 OC. $114,000 O D. $83,000