The following costs and inventory data were taken from the accounts of Ivanhoe Company for 2022: (Assume all raw materials used were direct materials) Inventories: January 1, 2022 December 31, 2022 Raw materials $ 6,880 $ 6,020 Work in process 12,900 11,180 Finished goods 13,760 10,320 Costs incurred: Raw materials purchases $ 84,200 Direct labor 36,120 Factory rent 6,880 Factory utilities 8,600 Indirect materials 5,160 Indirect labor 7,740 Operating expenses 14,620 Prepare a schedule showing the amount of direct materials used in production during the year. Raw Materials Inventory, Beginning 6880 Raw Materials Purchases 84280 Raw Materials Available for Use 91160 Less : Raw Materials Inventory, Ending 6020 Direct Materials Used 85140 Compute the amount of manufacturing overhead incurred during the year. Total manufacturing overhead $ 21500 >