$***$The answer selected is Incorrect$***$

Question $8$

Using the following accounts and an overhead rate of $90\%$ of direct labor cost, determine the amount of applied overhead.

$\backslash$table$[[$Goods In process Inventory,Finished Goods Inventory$],[$Beg$.$ Bal.,$17,600,,,$Beg. Bal.,$5,200,],[$D$.$M$.,52,800,,,,201,520,],[$D$.$ L$.,?,,,,,],[$O$.$H$.,?,$F$.$G$.,?,,,],[$End$.$ Bal.,$36,080,,,,,],[,,,,,,]]$

$$167,200\mathrm{.}00$

$$88,000\mathrm{.}00$

$$79,200\mathrm{.}00$

$$34,320\mathrm{.}00$

$$35,376\mathrm{.}00$