Using the following accounts and a predetermined overhead rate of 130% of direct labor cost, compute the amount of applied overhead. Work in Process Inventory Beginning WIP 35,200 Direct materials 55,300 Direct labor ? Factory overhead 2 To finished goods Ending WIP 25, 200 Finished Goods Inventory Beginning FG 5,200 Cost of Goods Mfg'd 203, 300 203,300 Multiple Choice $71,890 $138.000 $60,000 25,200 Ending WIP Finished Goods Inventory Beginning FG 5,200 Cost of Goods Mfg'd 203, 300 Multiple Choice $71,890. $138,000 $60,000 $78,000 $90,500