Use the following to answer questions 7-10: The following information has been taken from the perpetual inventory system of Regal Mfg Co. for the month ended September 30: Purchases of direct materials Direct labor costs assigned to production $67,000 65,000 35,000 55,000 Sept 30 Sept 1 S? $55,000 Manufacturing overhead costs incurred. Balances in inventory 30,000 40,000 83,000 71,000 Finished Goods.. 7. Refer to the above data. The total amount of inventory to be included in Regals September 30 balance sheet amounts to: A) $21 5,000. B) $122,000. C) $170,000. D) Some other amount. 8. Refer to the abov data. Total manufacturing costs charged (debited) to work in process during September amount to: A) $195,000 B) $155,000. C) S165,000. D) Some other amount 9 Refer to the above data. The cost of finished goods manufactured in September is )$138,000 )$165,000 $140,000 Soe other amount