W TOT... 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 $50,000 37,000 $12,500 5,500 26,500 Total factory overhead Direct labor used Multiple Choice $13,000. $44,500 $57,500 $94,500 $89,000