The following information is available for O'Neal Manufacturing Company for the month ending January 31, 2010: cost of direct material used in production $ 132000 direct labor $ 158000 work in process inventory jan 1 $60000 work in process inventory jan 31 $80000 total factory overhead $ 72000 Determine O'Neal's cost of goods manufactured for the month ended January 31, 2010 Q ) total manufacturing costs incurred __________ ? total manufacturing costs ___________? less:work in process inventory, January 31, 2010 ________? costs of goods manufactured______________