MANAanor Company has the following data:

GERIA Direct labor $$76,000$

Direct materials used $84,000$

L Total manufacturing overhead $65,000$

ACCO Ending work in process $30,000$

UNTIN Beginning work in process $45,000$

$G$ Instructions

Compute $($a$)$ total manufacturing costs and $($b$)$ cost of goods manufactured.

$($a$)$

Total manufacturing costs

$

$($b$)$

Cost of goods manufactured

$