Practice Exercise 16-05A eBook o Hill Company has the following information for January: O Cost of direct materials used in productiorn o Direct labor $16,800 43,400 28,000 70,000 74,200 29,400 33,600 Work in process inventory, January 1 Work in process inventory, January 31 10 Finished goods inventory, January 1 Finished goods inventory, January 31 a. For January, determine the cost of goods manufactured