The accounting records of SFU Manufacturing Company include the following information: Dec 1 $ 12,000 51,000 Dec 31 Work in process inventory Finished goods inventory Direct materials used Direct labour Selling expenses Manufacturing overhead is applied at a rate of 140% of direct labour cost. Instructions a) How much is the applied overhead for Dec? 199200 b) Show the journal entries related to the assignment of costs in Dec. c) Prepare the Work in Process Inventory account at the end of Dec, clearly labelling the amounts in the account. $15,000 45,000 425,000 128,000 70,000