What is the cost of goods manufactured for January?

The following account balances at the beginning of January were selected from the general ledger of Frash Bagel Manufacturing Company Next Question Work in process inventory 50 Raw materials inventory $28,100 Finished goods inventory $40,000 Additional data 1. Actual manufacturing overhead for January amounted to $63,000 2. Total direct labor cost for January was $63.600 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $250,000 of direct labor cost and $350,000 of manufacturing overhead conta 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5,900 (1.400 direct labor hours) and total direct material charges were $14,400. 5. Cont of direct materiais placed in production during January totaled $123,900. There were no indirect material requisitions during January 6. January 31 balance in raw materials inventory was $35,400 7. Finished goods inventory balance on January 31 was $34.900