Using the following accounts and an overhead rate of 140% of direct labor cost, compute the amount of applied overhead. Work in Process Inventory Beginning WIP Direct materials Direct labor Factory Overhead To Finished Goods Ending WIP 35,100 57,200 213,300 25,100 Pinished Goods Inventory Beginning FG Cost of Goods Mfg'd 5,100 213,300 Multiple Choice $146,100. $85,225. $60,875. $80,080. $92,300