Borls' Widget Company, Inc. had beginning Work in Process Inventory of $8,000. It incurred the following costs during the year: At the end of the year Work in Process Inventory $ 8,000. Calculate the total costs of goods manufactured and transferred to Finished inventory. Do Not include $ signs in Your Response. Answer should be in whole numbers. Indicate whether each of the following costs incurred by a manufacture would be considered an Product Cost or a Period Cost. If the cost is identified as a Product costs, indicate whether it would be considered Direct Material (DM). Direct Labor (DL), or Manufacturing Overhead(MOH). The glue used in manufacturing wooden tables and chairs. A Product = MOH