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 Credit Debit Beginning Direct materials Direct labor Overhead applied Cost of goods manufacturing Ending 34,300 54,500 ? ? 173,300 24,300 Finished Goods Inventory Debit Beginning Cost of goods manufacturing Credit 4,300 173,300 O $43,520 O $108,800. $88,800 $65,280 $81,750