From the following, calculate total manufacturing costs: Direct labor .................. $ 84,000 Raw materials inventory, May 31

Question:

From the following, calculate total manufacturing costs:
Direct labor .................. $ 84,000
Raw materials inventory, May 31 ......... 10,200
Raw materials purchases ............. 72,000
Raw materials inventory, May 1 .......... 9,600
Overhead ................... 79,000
Finished goods ................ 115,000