18. Marigold Corp.'s accounting records reflect the following inventories:

	Dec. 31, 2019		Dec. 31, 2020
Raw materials inventory	$30000		$ 87000
Work in process inventory	66000		84000
Finished goods inventory	60000		48000

During 2020, Marigold purchased $890000 of raw materials, incurred direct labor costs of $175000, and incurred manufacturing overhead totaling $224000. How much is total manufacturing costs incurred during 2020 for Marigold?

$1289000

$1244000

$1232000

$1295000

17. Gulick Company developed the following data for the current year:

Beginning work in process inventory	$240,000
Direct materials used	144,000
Actual overhead	288,000
Overhead applied	216,000
Cost of goods manufactured	264,000
Total manufacturing costs	720,000

Gulick Company's ending work in process inventory is

$216,000.

$480,000.

$456,000.

$696,000.

16. Bramble Corp. developed the following data for the current year:

Beginning work in process inventory	$330000
Direct materials used	224000
Actual overhead	368000
Overhead applied	296000
Cost of goods manufactured	344000
Total manufacturing costs	970000

Bramble Corp.'s ending work in process inventory is

$296000.

$640000.

$956000.

$626000.