Kay Manufacturing reported thefollowing$$450,000$RevenueBleginning inventory of direct materials, January$20,0001,2015$Purchases of direct$156,000$materialsEnding inventory of direct materials,$18,000$December $31,2015$Direct manufacturing$21,000$laborIndirect manufacturing$42,000$costsBeginning inventory of finished goods, January$40,0001,2015$Cost of goods$114,000$manufacturedEnding inventory of finished goods,$45,000150,000$December $31,2015$Operating costsTotal manufacturing costs for December are : a$.$ $$118,000$ b$.-$ $$221,000$