98. Which would be an appropriate cost driver for the machining activity cost pool? A) Machine setups B) Inspections C) Machine hours D) Purchase orders 99. Manufacturing costs include A) direct materials and manufacturing overhead only. B) direct labor and manufacturing overhead only C) direct materials, direct labor, and manufacturing overhead. D) direct materials and direct labor only. 84. Wood Company has beginning work in process inventory of $138,000 and total manufacturing costs of $477,000. If cost of goods manufactured is $480,000, what is the cost of the ending work in process inventory? A) $141,000. B) $150,000. C) $135,000. D) $120,000