E ) 962 3 ) Countertops Unlimited, a manufacturer of Kitchen and bath counter tops , had the following information for production last period : Beginning Work in Process Inventory $25, 000 Ending Work in Process Inventory $30,000 Beginning Materials Inventory 916,000 Ending Materials Inventory $14,000 Materials Purchased $ 205,000 Direct Labor Among it 865 ,000 Indirect Labor $20, 000 Indirect Materials used $55,00 0 Factery Rent 3 35,000 Utilities $ 15, 000 office Supplies $10,000 Administrative Salaries 8 105,00 0 0 Assuming that all manufacturing over head was applied to work in Process inventory, Total Casts for the period was ! 1 ) $217, 000 B) $125,00 0 () $ 342, 000 1) 934 7,000 E) None of the above ta boos bound