Using the following accounts and an overhead rate of 80% of direct labor cost, determine the amount of applied overhead.

a. $35,660.

b. $40,667.

c. $87,000.

d. $69,600.

e. $156,600.

Using the following accounts and an overhead rate of 80% of direct labor cost, determine the amount of applied overhead. Work in Process Inventory 18,300 54,900 Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP 37,540 Finished Goods Inventory 5,300 192,260 Beginning FG Ending FG