IIVEN: Beg. WIP + Total Mfg. Costs =$95,000 Indirect Materials Used 3,000 Mfg. OH is closed to Cost of Goods Sold POR =75% of Direct Labor Cost IIVEN: Beg. WIP + Total Mfg. Costs =$95,000 Indirect Materials Used 3,000 Mfg. OH is closed to Cost of Goods Sold POR =75% of Direct Labor Cost