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

Work in Process, January 1	$	51,200
Work in Process, December 31		37,600
Direct materials used	$	13,100
Total factory overhead		6,100
Direct labor used		27,100

Multiple Choice

• $91,400.

• $13,600.

• $59,900.

• $46,300.

• $97,500.

  A company's overhead rate is 40% of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used.

  Work in Process Inventory
  Beginning WIP	111,800
  Direct materials	?
  Direct labor	?
  Applied overhead	?
  To finished goods			?
  Ending WIP	145,400

  Factory Overhead
  111,800	100,620

  Finished Goods Inventory
  Beginning FG	131,200
  	360,500		334,100
  Ending FG	157,600

  Multiple Choice

• $191,200.

• $41,930.

• $33,600.

• $318,570.

• $360,500.