Using the following accounts and a predetermined overhead rate of 60% of direct labor cost, determine the amount of applied overhead. Beginning WIP Direct materials Direct labor Applied overhead To finished goods Ending WIP Work in Process Inventory 23,200 69,600 ? ? Beginning FG 47,640 Finished Goods Inventory 6,400 147,560 Ending FG Multiple Choice $64,000. $58,000 $45,160. $102,400. $38,400