Sheridan Company reported the following amounts for 2022: $96,900 5,928 Raw materials purchased Beginning raw materials inventory Ending raw materials inventory Beginning finished goods inventory 5,130 8,664 Ending finished goods inventory 9,120 Direct labor used 22,800 34,200 Manufacturing overhead costs applied Beginning work in process inventory Ending work in process inventory 6,954 7,182 (a) Calculate the cost of materials used in production. Cost of materials used in production $ (b) Calculate total manufacturing costs. (a) Calculate the cost of materials used in production. Cost of materials used in production $ (b) Calculate total manufacturing costs. Total manufacturing costs $