Warwick Company's manufacturing overhead rate is 40% of direct labor cost. Using the following incomplete accounts for Warwick Company, determine the cost of direct materials used Pastery Overhead 102,200 91,980 01:59 ? Work in Process Inventory Beginning WIP 102,200 Direct Materials ? Direct Labor ? Applied Overhead 7 To Finished Goods Ending WIP 132,900 Finished Goods Tnventory Beginning FG 120,000 329,700 Ending FG 144,100 305,600 Multiple Choice $291230 $38.470 $30,700 Next > New Tab Phone Claim-File in Managem Summer 2020 052920 Ending WIP Beginning PG 132,900 Finished Goods Taventory 120,000 329,700 144,100 305,600 Ending FG Multiple Choice $291230 $38.470 $30,700 O $174.800 $329.700