Using the following accounts and a predetermined overhead rate of 150% of direct labor cost, compute the amount of applied overhead. Work in Process Inventory Beginning WIP 35,000 Direct materials 55,200 Direct labor ? Factory overhead ? To finished goods Ending WIP 25,000 Finished Goods Inventory Beginning FG 5,000 Cost of Goods Mfg'd 203,300 203,300 Multiple Choice $82,800. $55,240. $82,860 $138,100 $90,200