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8 The Cliff Claven Company developed the following data for the current year: 59 10 Beginning work in process inventory $ 40,000 41 Direct materials used $ 24,000 42 Actual overhead $ 48,000 43 Overhead allocated $ 36,000 44 Cost of goods manufactured $ 44,000 45 Total manufacturing costs $ 120,000 46 47 16) Cliff Claven Company's direct labor cost for the year is: 48 a. $ 12,000 49 b. $ 60,000 150 C. $ 36,000 151 d. $ 48,000 152 153 17) Cliff Claven Company's ending work in process inventory is: 154 a. $116,000 155 b. $80,000 156 C. $76,000 157 d. $36,000