Waltzing Along, Ltd. is a company that uses job order costing. To apply overhead, it uses a predetermined overhead rate of 125% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work In Process Inventory Beginning WIP 35,000 Direct materials Direct labor Applied overhead To finished goods inv. Ending WIP 39,500 Beginning FG Finished Goods Inventory 20,500 287,820 17,440 290,880 Ending FG Factory Overhead 107,000 100,000 O a $67,320 Ob $112,320 OC. $90,720 Od $99.720 e $103,320 Tortoise Coast manufactures gaming headsets. When it produces and sells 4,000 units, its costs per unit are as follows: Cost per unit Direct materials $5.70 Direct labor $2.25 Variable factory overhead $0.75 Fixed factory overhead $1.90 Fixed selling expense $0.70 Fixed administrative expense $0.40 Sales commissions $0.50 Variable administrative expense $0.55 If 5,000 units are produced, the total amount of factory overhead is: 7 a $13,250 b. $12.500 C $11,350 d. $10,600