TB MC Qu. 14-148 Use the cost information below for Ruiz, Inc. to determine... Use the cost information below for Ruiz, Inc. to determine cost of goods manufactured for the year Work in Process, January 1 Work in Process, December 31 Total factory overhead Direct materials used Direct labor used $ 52,200 38,100 6,600 13,600 27,600 Multiple Choice $47,800 O $55.300 $61,900 Help Save & Exit ect materials usea ect labor used 13, UU 27,600 Multiple Choice 1 $47,800. / O $55,300 O $61,900 $100,000