Using the following accounts and an overhead rate of 90% of direct labor cost, determine the amount of applied overhead. Work in Process Inventory 18,000 54,000 Beginning FG Finished Goods Inventory 5,300 183,290 Ending FG Beginning WIP Direct Materials Direct Labor Applied Overhead To Finished Goods Ending WIP 36,910 | Multiple Choice 0 $70,200. 0 $148,200. $35,090. $78,000 $37,895