Richard is evaluating some of last year's manufacturing costs for his business, Work It Out, which creates custom-fit exercise equipment for high-end clients. He is trying to strengthen his own analytical skills by looking at some of the total cost amounts and working backward to make sure he can find the detailed amounts that comprised these totals. Last year's manufacturing costs are as follows. Total manufacturing costs $594,000 Total applied MOH (based on an MOH rate of $1.80/DL dollar) 277,020 Total cost of goods completed 637,000 Beginning balance in WIP Inventory 63,000