Using the following accounts and an overhead rate of 70% of direct labor cost, determine the amount of applied overhead. Work in Process Inventory 19,100 57,300 Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP Beginning FG 39,190 Finished Goods Inventory 5,500 159,610 Ending FG Multiple Choice O $50,400 O $122.400. O $37,210. O $72.000 O $44,941