Use the cost information below for Ruiz Inc. to determine the total manufacturing costs incurred during the year: Work in Process, January 1 Work in Process, December 31 Direct materials used Total factory overhead Direct labor used $51,600 37,800 $13,300 6,300 27,300 Multiple Choice o $60,700. o $98,500. o $46,900. o $92 200. $13,800