Using the following accounts and an overhead rate of 140% of direct labor cost, compute the amount of applied overhead. Finished Goods Inventory DR Work in Process Inventory CR DR CR Beg. Bal 5,100 35,100 Beg. Bal. D.M. D.L .. End. Bal 213,300 57,200 213,300 25,100 O $146,100. O $60,875. O $92,300o. O $80,080 O $85,225