(with Intel Inc. reported the following costs and operating data for a recent period: Direct materials used Direct labor cost Manufacturing overhead applied Manufacturing overhead incurred Work in process, beginning Work in process, ending Finished goods, beginning Finished goods, ending Selling and administrative expenses Sales $10,600 3,000 114,200 14,200 17,000 4,000 8,000 12,000 5,600 38,400 What are the total manufacturing costs? Multiple Choice $27,800 $14,200 $13,600 $42.000