QUESTION 20 Birch Corporation uses a job order costing system. The following data are for last year: Work in process beginning balance $10.000 Work in process ending balance $30,000 Cost of goods manufactured 5315.000 Direct materials $115,000 Direct Labor $78,000 Birch applies overhead using a predetermined rate. What amount of overhead was applied to work in process last year? O 5173.000 b. $20.000 O 3142.000 Od:5315.000 QUESTION 21