Here are data regarding Acme Company for the current year:
Work in process inventory, beginning
$10,500
Work in process inventory, ending
$19,000
Cost of goods manufactured
$333,500
Direct materials used
$115,000
Direct labor used
$78,000
What amount of manufacturing overhead was applied to work in process inventory
during the year?
? $149,000
? $132,000
? $140,500
? $214,000