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$ 12,000 Dec 31 Work in Process Inventory $ 15,000 Jan 01 Work in Process Inventory $142,000 Total Manufacturing Costs incurred during the year What were the cost of Goods Manufactured during the year? Select one: a. $139,000 b. $145,000 C. $157,000 d. $154,000 e. $169,000 $ 70,000 Dec 31, Direct Materials inventory $130,000 Jan 01, Direct Materials inventory $200,000 Materials purchased during the year What is the cost of Direct Materials used in Production? Select one: a. $140,000 b. $330,000 c. $130,000 d. $260,000 e. $400,000 f. $270,000 g. $200,000 $ 12,000 Dec 31 Work in Process Inventory $ 15,000 Jan 01 Work in Process Inventory $142,000 Total Manufacturing Costs incurred during the year What were the Total Manufacturing Costs? Select one: a. $169,000 b. $157,000 C. $154,000 d. $139,000 e. $145,000 $ 70,000 Dec 31, Direct Materials inventory $130,000 Jan 01, Direct Materials inventory $200,000 Materials purchased during the year What is the cost of Direct Materials Available for Use? Select one: a. $330,000 b. $400,000 C. $140,000 d. $200,000 e. $130,000 f. $270,000 g. $260,000