Which list of common cost categories serve as the foundation for inventoriable costs? Rediger Inc., a manufacturing Corporation using job order costing, has provided the following data for the month of June. The balance in the Work in Process inventory account was $22,000 at the beginning of the month and $17,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $55,000, indirect material cost of $10,000 and direct labor cost of $28,000. The manufacturing overhead cost applied to Work in Process was $51,000. The manufacturing costs for June was