Using the following accounts and a predetermined overhead rate of 150% of direct labor cost, compute the amount of applied overhead. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Work in Process Inventory } \\ \hline \multicolumn{2}{|l|}{ Debit } & & \multicolumn{2}{|l|}{ Credit } \\ \hline Beginning & 34,900 & & & \\ \hline Direct materials & 55,100 & & & \\ \hline Direct labor & ? & & & \\ \hline Overhead applied & ? & & & \\ \hline Cost of goods manufacturing & & & & 213,300 \\ \hline Ending & 24,900 & & & \\ \hline & Finished Goods & Inventory & & \\ \hline Debit & & & Credit & \\ \hline Beginning & 4,900 & & & \\ \hline Cost of goods manufacturing & 213,300 & & & \\ \hline \end{tabular} Calculate the cost of goods sold using the following information