A company’s overhead rate is 50% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work in Process Inventory Beginning WIP 113,800 Direct materials ? Direct labor ? Applied overhead ? To finished goods ? Ending WIP 148,000 Factory Overhead 113,800 102,420 Finished Goods Inventory Beginning FG 133,700 367,400 340,400 Ending FG 160,700
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