The following data should be used for questions 9-12: Raw materials inventory, January 1 $ 12,000 16,000 Raw materials inventory, December 31 5.000 Work in process, January Work in process, December 31 8,000 Finished goods, January 1 wolololo 17,000 dollar i Finished goods, December 31 12,000 Raw materials purchases on the abovo 118,000 ton bold ridobil Direct labor do od 165,000 tod blod o d od Factory utilities 64,000 nooit vi d Indirect labor 12,000 godb o Factory depreciation h omodo bolil 18,000 or bazebo 10 12001 Selling and administrative expenses 220,000 9. How much is the cost of the direct materials used? a. $118,000 b. $114,000 c. $122.000 d. $130,000 above is $130,000. How much are total manufacturing costs? 10. Assume your answer to question a. $389,000 b. $393,000 c. $295,000 d. $609,000 10 11. Assume your answer to question a. $400,000 b. $389,000 c. $397,000 d. $403,000 above is $400,000. How much is cost of goods manufactured? above is $420,000. How much is cost of goods sold? 12. Assume your answer to question a. $420,000 b. $408,000 c. $295,000 d. $425,000