Sunland Company has the following data:

Direct labor

Direct materials used

Total manufacturing overhead

Ending work in process inventory

Beginning work in process inventory

$$88,160$

$97,440$

$75,400$

$34,800$

$52,200$

$($a$)$

Your answer is incorrect.

Compute total manufacturing costs.

Total manufacturing costs $

$($b$)$

Computr costs of goods manufactured

Cost of goods manufactured $