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. 35,300 Beg. Bal. 5,300 D.M. 55,500 213,300 D.L. ? O.H. ? F.G. 213,300 End. Bal. 25,300 $88,680. $147,800. $59,120. $90,800. $83,250.