McGown Corp. has the following information: \begin{tabular}{|l|c|c|} \hline & Beginning Inventory (1/1) & Ending Inventory (12/31) \\ \hline Raw Materials Inventory & 20,000 & 30,000 \\ \hline Work in Process Inventory & 15,000 & 18,000 \\ \hline Finished Goods Inventory & 30,000 & 20,000 \\ \hline \end{tabular} Additional information for the year is as follows: Compute the current manufacturing costs. Compute the current manufacturing costs. $65,000 $68,000 $255,000 $245,000