The following data was taken from the books of Rocka Ltd for the year ended December $31,2010$

he following data was taken from the books of Rocka Ltd for the year ended December $31,2010$

Inventories

Beginning Ending Raw Materials $30,40010,000$ Work in progress $4,40023,200$ Finishiesg goods $20,30015,200$ Cost incurred during the year are as follows: Raw materials purchased $$40,500$

Direct manufacturing wasges $$20,500$

Manufacturing overhead $$42,600$

Total manufacturing costs to account for is:

Question $12$Select one:

a$.$

$$124,000$

b$.$

$$42,600$

c$.$

$$155,200$

d$.$

$$178,400$