8. During the month of October, Smythe Productions purchased $35,000 of raw materials. Total manufacturing costs were $130,000. Indirect labor was $20,000 and direct labor was $40,000. There was no beginning raw materials inventory, but ending raw materials inventory was $5,000. Total manufacturing overhead costs must have been a. $130,000 b. $ 60,000 c. $ 55,000 d. $ 40.000