The Goods in Process Inventory account of a manufacturing company that uses an overhead rate based on direct labor cost

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The Goods in Process Inventory account of a manufacturing
company that uses an overhead rate based on direct labor cost has a
$4,400 debit balance after all posting is completed. The cost sheet
of the one job still in process shows direct material cost of
$2,000 and direct labor cost of $800. Therefore, the company's
overhead application rate is:
Group of answer choices
80%.
200%.
50%.
40%.
220%.
Finished goods inventory is $190,000. If overhead applied to
these goods is $72,000, and the overhead rate is 120% of direct
labor, how much direct materials cost was incurred in
producing the inventory?
Group of answer choices
$86,400.
$31,600.
$60,000.
$56,000.
$58,000.