Work in process beginning balance is 35,200, ending work in process balance is 25,200, materials requisitioned total 55,300. and cost of goods manufactured are 203,300. Using this information and an overhead rate of 130% of direct labor cost, compute the amount of applied overhead. Beg Bal DM DL OH End Bal WIP 35,200 55,300 ? 203,300 ? 25,200 $90.500. $60,000 $138,000 $78,000 $71,890