Use the cost information below for Ruiz Inc. to determine the total manufacturing costs incurred during the year:

Work in Process, January 1	$	53,200
Work in Process, December 31		38,600
Direct materials used	$	14,100
Total factory overhead		7,100
Direct labor used		28,100

Multiple Choice

• $63,900.

• $102,500.

• $95,400.

• $49,300.

• $14,600.