Using the following accounts and an overhead rate of 150% of direct labor cost, compute the amount of applied overhead.

Work in Process Inventory				Finished Goods Inventory
DR		CR		DR		CR
Beg. Bal.	35,900			Beg. Bal.	5,700
D.M.	56,700				193,300
D.L.	?
O.H.	?	F.G.	193,300
End. Bal.	25,900

A) $50,640.

B) $75,960.

C) $92,600.

D) $85,050.

E) $126,600.