westion 7 5.5 poll Manufacturing companies typically classify manufacturing product costs into three categories: 1) Based on the following what is the cost of Goods Manufactured? (You must show and label your work for credit.) Direct Labor Incurred $9,000 Manufacturing Overhead $70,000 Direct Materials Used $82,000 Finished Goods Inventory, 1/1/2021 $152,000 Finished Goods Inventory, 12/31/2021 $166,000 Work-in-Process Inventory, 1/1/2021 $71,000 Work-in-Process Inventory, 12/31/2021 $88,000