Please show the work . The calculations to the answer

The following information has been taken from the perpetual inventory system of Imperial Mfg Co. for the month ended September 30: $72.000 $70.000 $40,000 Direct labor costs assigned to production Manufacturing overhead costs incurred. .. $60.000 Sept 30 Sept 1 S? $60.000 Balances in inventory Materials. Work in Process Finished Good $35.000 $45.000 $88.000 $76.000 Show wok 20 Refer to the above data The total amount of inventory to be included in Imperial's Septcmber 30h balance sheet amounts to A. $255,000 B. $123,000 C. $185,000 D. Some other amount 21. Refer to the above data. Total manufacturing costs charged (debited) to Work in Process during September amount to: A. $180,000. B. $170,000. C. $172,000. D. Some other amount. 22. Refer to the above data. The cost of finished goods manufactured in September is: A. $190,000. B. $180,000. C. $213,000. D. Some other amount. 23. Refer to the above data. The cost of goods sold in September is: A. $190,000. B. $158,000. C. $168,000. D. Some other amount