Using the information below for Singing Dolls, Inc., determine the total manufacturing costs incurred during the year: Work in Process, January 1 $53,000 Work in Process, December 31 38,500 Direct materials used 14,000 Total Factory overhead 7,000 Direct labor used 28,000

$49,000.

$95,000.

$102,000.

$63,500.

$14,500.