peters manufacturing company has the following data at June 30, 2016

17) Directing includes (1pts) providing a framework for management to have criteria to terminate employees when needed. running a department under quality control standards universally accepted. coordinating a company's diverse activities and human resources to produce a smooth- running operation. developing a complex performance ranking system to give certain high performers good raises. 18) As current technology changes manufacturing processes, it is likely that direct (1pts) labor will increase labor will decrease. materials will increase. materials will decrease. 24) Lando Company reported the following amounts for 2017: Raw materials purchased $85,000 5,200 Beginning raw materials inventory 4,500 Ending raw materials inventory 7,600 Beginning finished goods inventory 8,000 Ending finished goods inventory 20,000 Direct labor used 30,000 Manufacturing overhead costs applied I6,100 Beginning work in process inventory 6,300 Ending work in process inventory Calculate (a) the cost of materials used in production and (b) total manufacturing costs