Sunland Company reported the following amounts for 2022: Raw materials purchased $79,900 Beginning raw materials inventory 4,888 Ending raw materials inventory 4,230 Beginning finished goods inventory 7,144 Ending finished goods inventory 7,520 Direct labor used 18,800 Manufacturing overhead costs applied 28,200 Beginning work in process inventory 5,734 Ending work in process inventory 5,922 (a) Calculate the cost of materials used in production. Cost of materials used in production $ 80,558 (b) Calculate total manufacturing costs. Total manufacturing costs Textbook and Media.