Using the following accounts and a predetermined overhead rate of 130% of direct labor cost, compute the amount of applied overhead.

Using the following accounts and a predetermined overhead rate of 130% of direct labor cost, compute the amount of applied overhead Work in Process Inventory Debit Credit Beginning 35 , 200 Direct materials 55, 300 Direct labor Overhead applied Cost of goods manufacturing 203, 300 Ending 25 , 200 Finished Goods Inventory Debit Credit Beginning 5, 200 Cost of Goods manufacturing 203, 300