McGown Corporation has the following information: Beginning Inventory (1/1) Raw Materials Inventory $ 22,600 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 Compute the total current manufacturing costs. 19,800 33,600 $ 101,400 80,200 88,400 0 Ending Inventory (12/31) $ 36,000 22,700 20,600