Using the following accounts and an overhead rate of 90% of direct labor cost, determine the amount of applied overhead Work in Process Invento Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP 23,100 69,300 47,430 FinishedGoods Inventor Beginning FG 6,400 195,070 Ending FG Multiple Choice $71,100. $150,100. $44,970 $79,000