Sheridan Company reported the following amounts for 2022: Raw materials purchased $96,900 Beginning raw materials inventory 5,928 Ending raw materials inventory 5.130 Beginning finished goods inventory 8,664 Ending finished goods inventory 9,120 Direct labor used 22,800 Manufacturing overhead costs applied 34,200 Beginning work in process inventory 6.954 Ending work in process inventory 7,182 (a) Calculate the cost of materials used in production. Cost of materials used in production 968722 (b) Calculate total manufacturing costs. Total manufacturing costs $