The following information is available at the end of May:
Balance in WIP/May 1 141800
Direct Mat'ls cost for May 174500
Direct labor cost for May 162500
Overhead applied at rate of 140% of direct labor dollars
Jobs completed during May:
Job 84 198780
Job 85 102520
Job 86 119450
Job 87 93150
Job 88 was not complete at the end of May but 72,400 of materials was charged to job 88's job cost card, how much overhead was applied to job 88?

I think the amount if $70,000 but I can't figure out how to prove that amount using the above information.

All help will be greaty appreciated! Thanks!