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Manufacturing cost data for Dalum Company are presented below. Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Work in process 1/1/17 Total cost of work in process Work in Process 12/31/17 Cost of goods manufactured Option A $ (a) 47,000 46,500 175,575 (b) 197,075 (c) 162,844 How much is (a)? Select one: a. 115,000 b. 82,000 c. 75,000 d. 197,075 e. 82,075