The Dave company has the following information for December of this year Rob Terrell purchased $$120,000$ materials used $$108,000$ direct labor $$80,000$ actual manufacturing overhead $$112,000$ working in progress beginning $$120,000$ working in progress ending $$118,000$ the overhead rate is $150\%$ of direct labor cost the Dave company uses a costing system compute cost of goods completed and transferred to finish goods inventory cost of goods completed and transferred to finish goods