QUESTIONS $10-12$ PERTAIN TO THE FOLLOWING INFORMATION.

Collazo Corporation is a manufacturer that uses job$-$order costing. The company has supplied the following data for the just completed year:

Beginning inventories:

Raw materials

Work in process

Estimated total manufacturing overhead at the beginning of the year

Estimated direct labor$-$hours at the beginning of the year

$\backslash$table$[[$$$,47,000],[$$$,20,000],[$$$,646,250],[,47,000$ direct labor$-$hours$]]$

Results of operations:

Raw materials purchased on account

Raw materials $($all direct$)$ requisitioned for use in production

Direct labor cost

Actual direct labor$-$hours

$\backslash$table$[[$$$,538,000],[$$$,535,000],[$$$,699,000],[,37,000$ direct labor$-$hours$]]$

Manufacturing overhead:

Indirect labor cost

Other manufacturing overhead costs incurred

Cost of goods manufactured

$\backslash$table$[[$$$,134,000],[$$$,453,000],[$$$1,568,000,]]$

Ending balance in the RAW MATERIALS inventory account is closest to$?$

$\backslash$table$[[$A$),$$$97,000,$B$,47000],[$B$)$ $$50,000,A,538000,],[$C$)$ $$47,000,$S$,535000,],[$D$)$ $$585,000,E,50000,]]$

Total MANUFACTURING COSTS were incurred is closet to$?$

A$),$$$1,883,250$

B$)$ $$1,687,000$

C$)$ $$1,234,000$

D$),$$$1,742,750$

Ending balance in the WORK IN PROCESS inventory account is closest to$?$

A$)$ $$214,750$

B$)$ $$154,750$

C$)$ $$194,750$

D$)$ $$174,750$