Direct materials used$enter a dollar amount (a) $88,600$72,750 Direct labor50,000145,200enter a dollar amount
(b) 20,00019,100 Total cost of work in process209,100enter a dollar amount
(c) 15,200enter a dollar amount
(d) enter a dollar amount
(e) 220,650 Work in process 1/1/17enter a dollar amount
(f) enter a dollar amount
(h) Manufacturing overhead applied35,000enter a dollar amount
(i) Total manufacturing costs146,650enter a dollar amount
(j) Work in process 12/31/17enter a dollar amount
(k) Cost of goods manufactured194,900