Using the information below for Talking Toys, Inc., determine the manufacturing costs incurred during the year:

Direct materials used	$ 13,400
Goods in process, January 1	51,800
Goods in process, December 31	37,900
Total Factory overhead	6,400
Direct labor used	27,400

	$61,100.
	$47,200.
	$13,900.
	$99,000.
	$92,600.