the following information is available at the end of May balance in work in process on May 1 $141,800 direct materials costs for May $174,500 direct labor costs for May $162,500 overhead applied at a rate of 140 percent of direct labor dollars jobs completed during May: job 84 $198,780 job 85 $102,520 job 86 $119,450 job 87 $93,150 job 88 was not complete at the end of May if $72,400 of materials were charged to job 88's job cost card, how much overhead was applied to job 88?_____