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Using the following accounts and an 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 ?
To Finished Goods 203,300
Ending WIP 25,200
Finished Goods Inventory
Beginning FG 5,200
Cost of Goods Mfg'd 203,300
a. $60,000.
b. $90,500.
c. $138,000.
d. $71,890.
e. $78,000.

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