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	34,200
Direct materials	54,400
Direct labor	?
Factory overhead	?
To finished goods			163,300
Ending WIP	24,200

Finished Goods Inventory
Beginning FG	4,200
Cost of Goods Mfg'd	163,300

Multiple Choice

• $59,340.

• $39,560.

• $88,600.

• $98,900.

• $81,600.