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

Work in Process Inventory
Beginning WIP	35,200
Direct materials	55,300
Direct labor	?
Factory Overhead	?
To Finished Goods			203,300
Ending WIP	25,200

Finished Goods Inventory
Beginning FG	5,200
Cost of Goods Mfg'd	203,300

Multiple Choice

a. $60,000.

b. $90,500.

c. $138,000.

d. $71,890.

e. $78,000.