b) The following costs and inventory data were taken from the accounts of Tropicana Company for 2020: January 1, 2020 December 31, 2020 Inventories: Raw materials RM 16,000 RM 147,000 Costs incurred: Raw materials purchase Direct labor Factory rent Factory utilities Indirect materials Indirect labor Operating expenses RM 166,000 84.000 16,000 20,000 8,000 12,000 34,000 Required: 1. Calculate the amount of direct materials used in production during the year. Compute the amount of manufacturing overhead incurred during the year. [15m] (PO2, CLO2)