A company's overhead rate is 200% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used. Work in Process Inventory Beginning WIP 70,000 Direct materials ? Direct labor ? Applied overhead ? To finished goods ? Ending WIP 80,000 Factory Overhead 158,000 160,000 Finished Goods Inventory Beginning FG 60,000 285,000 290,000 Ending FG 55,000