As any architect, Tasha is always drinking coffee. Unfortunately one morning she spilt some coffee on some of the records of Zube Co. She asked you, Aga, her longtime accountant friend to help her find the missing numbers: Direct materials used Direct labour costs $18616 Manufacturing overhead Total manufacturing costs $88063 Work in process, beginning Work in process, ending $31654 Cost of goods manufactured $183827 In addition, you were also provided the following information: Indirect materials and labour $26613 Depreciation on administrative $5457 office Property taxes for factory $17845 What are the direct materials used and the work in process beginning? Select one: O a. DM $19532, WIP Beg $64110 b. DM $24989, WIP Beg $127418 C. DM $42834, WIP Beg $152173 d. DM $19532, WIP Beg $152173