1.

(a)$176,000

(b)$172,000

(c)$152,000

(d)$224,000

2.

(a) $14,000

(b) $15,000

(c) $18,000

(d) $24,000

Durphey Corporation has provided the following data concerning last month's operations Purchases of raw materials $25,000 Indirect materials included in manufacturing overhead4,000 Direct labor cost $58,000 $99,000 Manufacturing overhead applied to Work in Process Beginning Ending $17,000 Raw materials inventory$11,000 How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured