Question $2(1$ point$)$

The following information is taken from the financial records of Gunner Manufacturing:

Cost of materials used

Direct labor costs

Factory overhead

Selling Expenses

Freight$-$out Expenses

Administrative Expenses

$$45,000$

$48,000$

$39,000$

$18,000$

$28,000$

$40,000$

What costs were added to Work$-$In$-$Process?

$$178,000$

$$132,000$

$$122,000$

$$142,000$