Please answer the following with steps.

Fireox Company's selected cost data for 2015 are shown below: Cost of Goods Manufactured $145,200 Work-in-Process Inventory, Jan. 1, 2015 18,500 Work-in-Process Inventory, Dec. 31, 2015 22,500 Direct Materials Used 15,800 What is the total of manufacturing costs incurred by Fireox Company in 2015