River Falls Manufacturing uses a normal cost system and had the following data available for 2018 Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completerd Cost of goods sold Beginning direct materials inventory Beginning WIP inventory Beginning finished goods inventory Overhead application rate, as a percent of direct-labor costs $149,000 90,000 127,000 147,000 285,000 254,000 32.000 60,000 50,000 140 percent A. S50000 O B. $81,000 OC. $31,000 OD. $285.000 River Falls Manufacturing uses a normal cost system and had the following data available for 2018 Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completerd Cost of goods sold Beginning direct materials inventory Beginning WIP inventory Beginning finished goods inventory Overhead application rate, as a percent of direct-labor costs $149,000 90,000 127,000 147,000 285,000 254,000 32.000 60,000 50,000 140 percent A. S50000 O B. $81,000 OC. $31,000 OD. $285.000