Analyze the following cases:
a. Work in process inventory of Page Corporation increased $11,500 from the beginning to the end of November. Costs incurred during November were $12,000 for materials used, $63,000 for direct labor, and $21,000 for overhead. Find cost of goods manufactured for November.
b. In the Essells Company, costs incurred during November were $15,000 for materials purchased, $40,000 for direct labor, and $50,000 for overhead. Materials inventory decreased by $4,000. If cost of goods manufactured in November was $99,000 and beginning work in process inventory was $28,000, find ending work in process inventory.
c. In the Emeric Company, the cost of goods sold for November was $156,000,
finished goods inventory decreased by $13,000, and work in process inventory increased by $9,000. Find the total manufacturing costs for November.