9. At the beginning of the current year, the Grant Company's work in process inventorny account had a balance of $30,000. During the year, S68,000 of direct materials were u production, and $66,000 of direct labor costs were incurred. Factory amounted to $90,000. Cost of goods manufactured is S230,000. The balance in work in process inventory on December 31 is overhead for the year a S24,000 b.$44,000 c $66,000 d S36,000 10.A company used s35,000 of direct materials, incurred $73,000 in direct labor cost, and bad 5114,000 in factory overhead costs during the period. Ifbeginning and ending wo process inventories were $28,000 and $32,000, respectively, the cost of goods manufactured W2s rkin a S218,000 b$226,000 c S190,000 d $222,000 11. Cost of goods manufactured during the year is $240,000 work in process inventory on December 31 is $50,000. Work in process inventory during the year decreased by 60%. Total manufacturing costs incurred are a. S190,000 b.$165,000 $290,000 d. S315,000