The Polaris Company uses a job-order costing system. The following data relate to October, the first month of the companys fiscal year. a. Raw materials purchased on account, $210,000. b. Raw materials issued, $190,000 ($178,000 direct materials and $12,000 indirect materials).

1. How much of the materials went into work in process?

2. How much of the materials is considered Manufacturing Overhead?