Item 5 Use the cost information below for Ruiz Incorporated to determine the total manufacturing costs incurred during the year: Work in Process, beginning $ 51,400 Work in Process, ending 37,700 Direct materials used $ 13,200 Total factory overhead 6,200 Direct labor used 27,200 Multiple Choice

$60,300.

$13,700.

$98,000.

$91,800.

$46,600.