Direct materials used a $ $ 83,000 $ 63,150 Direct labor 50,000 120,000 h Manufacturing overhead applied 42,500 d i Total manufacturing costs 155,650 e 213,000 Work in process 1/1/11 b 15,500 18,000 Total cost of work in process 201,500 f j Work in process 12/31/11 c 11,800 k Cost of goods manufactured 192,300 g 222,000