What is the Overhead applied?

*Do not consider any underapplied or overapplied overhead. April 30 RM purchases Raw Materials (RM) 32,000 7,000 indirect materials 195,000 166,000 DM used Cost of goods manuf. April 30 DM used DL used Overhead applied May 31 Work in Process (WIP) 9,000 166,000 154,000 May 31 54,000 329,000 Finished Goods (FG) Inventory 59,000 Cost of goods sold Indirect materials Factory Overhead 7,000 46,000 April 30 Cost of goods manuf. Overhead applied Indirect labor Other overhead costs 100,500 May 31 59,000 Underapplied OH 153,500 Required information (The following information applies to the questions displayed below.] The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. April 30 May 31 $ $32,000 9,000 59,000 54,000 18, 200 33,500 Inventories Raw materials Work in process Finished goods Activities and information for May Raw materials purchases (paid with cash) Factory payroll (paid with cash) Factory overhead Indirect materials Indirect labor Other overhead costs Sales (received in cash) Predetermined overhead rate based on direct labor cost 195,000 200,000 7,000 46,000 100,500 1,400,000 55%