X Company reported the following year-end information: Beginning Raw Materials Inventory Ending Raw Materials Inventory Beginning Work in Process inventory Raw Materials purchased Direct labor Manufacturing overhead Selling and Administrative expenses Cost of Goods Manufactured 561,000 23,000 30,000 158.000 19.000 42.000 33.000 272.000 Refer to the above, what was the cost of raw materials used? * $196,000 $219,000 $242.000 None of the above Refer to the above, the company's total manufacturing cost was: * $290,000 $257,000 $280,000 None of the above Refer to the above, how much would the company report for Work in Process ending inventory? $48.000 $25,000 $15,000