4. The following costs and inventory data were taken from the accounts of Simon Company for 2019:

Inventories: January 1, 2019 December 31, 2019

Raw materials $9,000 $8,000

Work in process 17,000 12,000

Finished goods 16,000 12,000

Costs incurred:

Raw materials purchases $80,000

Direct labor 42,000

Factory rent 8,000

Factory utilities 10,000

Indirect labor 6,000

Sales & Administrative expenses 22,000

a. Prepare a schedule showing the amount of direct materials used in production during the year.

DIRECT MATERIALS USED: $_________________

b. Determine the amount of manufacturing overhead that was charged to production. The predetermined manufacturing overhead rate is 20% of direct labor costs. $_______________________

c. What is the total manufacturing costs for the year? $________________