McGown Corp has the following information: Beginning Inventory (1/1) $ 22,600 $ 19,800 $ 39,400 Ending Inventory (12/31) $ 36,500 $ 22,800 $ 25,100 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 $ 105,700 $ 76,400 $ 82,400 $ 0 Compute the direct materials used in production. Ooo $36,500 $91,800 $22,600 $119,600 McGown Corp has the following information: Beginning Inventory (1/1) $ 25,300 $ 24,100 $ 39,000 Ending Inventory (12/31) $ 39,100 $ 26,600 $ 21,900 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 $ 106,100 $ 81,600 $ 87,000 $ 0 Compute the current manufacturing costs. O $88,500 $87,500 $260,900 $274,700 McGown Corp has the following information: Raw Materials Inventory Work In Process Inventory Finished Goods Inventory Beginning Inventory (1/1) $ 25,800 $ 17,900 $ 32,600 Ending Inventory (12/31) $ 32,000 $ 22,400 $ 21,400 Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $ 106,400 $ 76,900 $ 81,600 $ 0 Compute the cost of goods manufactured. O $263,200 $280,100 $247,500 $254,200