Ana Corporation reported the following actual cost data for the month of January:

Inventories:	Beginning	Ending
Raw materials	20,000	16,000
Work-in-process	18,000	19,000
Finished goods	42,000	37,000
Additional information:
Sales		250,000
Raw materials purchases		36,000
Direct labor cost		32,000
Manufacturing overhead		74,000
Selling expense		20,000
Administrative expense		45,000

The direct materials used for January was

Group of answer choices

41,000

10,000

40,000

42,000

The cost of goods manufactured for January was

Group of answer choices

145,000

154,000

73,000

163,000

The manufacturing cost for January was

Group of answer choices

74,000

118,000

164,000

146,000