QUESTION 6 Use the cost information below for Ruiz Inc. to determine the total manufacturing costs incurred during the year. Work in Process, January 1 $ 52,400 Work in Process, December 31 38,200 Direct materials used $ 13,700 Total factory overhead 6700 Direct labor used 27,700 $100,500 O $48,100. O $14,200 O $93,800 $62,300