Case 17.1 Wall Corporation's selected cost data for July is shown below: Cost of goods manufactured Work in process inventory, July 1 Work in process inventory, July 31 Direct materials used $420,000 100,000 120,000 50,000 Manufacturing overhead is allocated at 70% of direct labor cost. 13. Refer to Case 17.1. What are the total manufacturing costs for July? a) $400,000 b) $550,000 c) $440,000 d) $520,000 14. Refer to Case 17.1. What was the amount of direct labor incurred in July? a) $224,500 b) $243,750 c) $229,412 d) $330,126 Case 17.4 modo manufactured showed the following amounts for August, 2009