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Using the following accounts and an overhead rate of 150% of direct labor cost, compute the amount of applied overhead. Work in Process Inventory Beginning

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

Work in Process Inventory
Beginning WIP 35,900
Direct materials 56,700
Direct labor ?
Factory Overhead ?
To Finished Goods 193,300
Ending WIP 25,900

Finished Goods Inventory
Beginning FG 5,700
Cost of Goods Mfg'd 193,300

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