The following accounts relate to a company's manufacturing process: Given the above information, calculate manufacturing overhead

The following accounts relate to a company's manufacturing process: Account information Cost of goods available for sale Cost of goods sold Direct labor costs Direct materials used Finished goods - January 1 Work in process - January 1 Work in process - December 31 Given the above information manufacturing overhead. Dollar Value ($) $450,000 $300,000 $ 55,000 $110,000 $ 45,000 $ 22,000 $ 16,000