McGown Corp. has the following information: Beginning Ending Inventory Inventory (1/1) (12/31) $ 24,500 $ 34,600 $ 16,700 $ 27,300 $ 37,400 $ 22,800 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $101,300 $ 82,900 $ 88,500 $ 0 Compute the current manufacturing costs