7. Using the following data for February, calculate the cost of goods manufactured: Direct materials $36,000 Direct labor $20,000 Manufacturing overhead. $19,000 Ending work in process inventory..$13,000 The cost of goods manufactured was: 8. Shariah Company's manufacturing overhead is 20% of its total conversion costs. If direct labor is $38,000 and if direct materials are $23,000, the manufacturing overhead IS