B-Cool Corporation, which manufactures chillers, uses an actual costing system that allocates overhead based on direct materials used as an allocation base. B-Cool uses a just-in-time system for purchasing direct materials, which means that B-Cool carries no direct materials inventory. Following is data for 2022 (in dollars): Cost of Goods Sold =246 Direct Labor =24 Dir Materials Purchased =110 Opening Balances: Dir Materials =? WIP =20 Finished Goods =102 Closing Balances: Dir Materials =? WIP =26 Finished Goods =105 Compute [ 3 points each]: 1. Manufacturing Overhead 2. Conversion Cost 3. Total Manufacturing Costs Incurred 4. Direct Materials Used 5. Overhead Allocation Rate 6. Cost of Goods Manufactured