Using the following accounts and a predetermined overhead rate of 120% of direct labor cost, compute the amount of applied overhead. Beginning WIP Direct materials Direct labor Factory overhead To finished goods Work in Process Inventory 35,700 56,300 2 ? 253,300 Beginning FG Cost of Goods Mfg'd Finished Goods Inventory 5,500 253,300 Ending WIP Multiple Choice $187,000. $67,560. $102,000. $85,000. $92,000. 25,700