Use the following information to answer the next three questions: Morse Co. uses a predetermined overhead rate of $10 per direct labor hour. The company pays direct workers at a rate of $20 per hour. On July 1, Job No. 101 was the only job order in work in process. Records showed the following costs for Job No. 101 on July 1: Direct materials $40,000 Direct labor $24,000 Several jobs were started during the period. Job No. 281 was the only job order in work in process on July 31. Records showed the total costs charged to Job 281 as of July 31 was $78,000, including the following costs: Direct materials ? Direct labor $36,000 During July, total direct materials requisitioned were $100,000 and direct labor costs were $140,000 9. Compute the total cost of goods manufactured for July. 10. Compute the Direct material costs included in EB of WIP control