The accounting records of Hobart Industries show the following information for the most recent year ended December 31: January 1 $18,000 68,000 December 31 Inventory of work in process: $40,000 Inventory of finished goods: Direct materials used: Direct labor: Manufacturing overhead: Selling expenses: A). Find the amount debited to the work in process inventory account during the year? B). What is the cost of goods manufactured for the year? C). What is the cost of goods sold for the year? D). What are the total manufacturing costs of the year? 60,000 250,000 120,000 145,000 135,000