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Diana Corporation provides the following information for 2017: Beginning inventory of direct materials, 1/1/2017 Purchases of direct materials in 2017 Ending inventory of direct materials 12/31/2017 Direct manufacturing labor costs in 2017 Manufacturing overhead costs in 2017 $12,000 $85,000 $ 7,000 $30,000 $40,000 Calculate the total manufacturing costs incurred in 2017