From the following, calculate total manufacturing costs: Direct labor ................................$ 82,000 Raw materials inventory, May 31......... 9,600

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From the following, calculate total manufacturing costs:
Direct labor ................................$ 82,000
Raw materials inventory, May 31......... 9,600
Raw materials purchases ..................74,000
Raw materials inventory, May 1........... 9,000
Overhead ....................................83,000
Finished goods inventory ................120,000
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