Help with questions 28-32 please.

THE FOLLOWING DATA APPLY TO ITEMS 27-32: Welton Manufacturing Company prepares its montly income statements on the basis of ACTUAL costs for the period. The company's accounting records show the following operating results for the month ending May 31, 2xXx: Sales . $500,000 95,000 180,000 Direct manufacturing labor Indirect manufacturing labor.. Factory supplies. Factory heat, light and power. 15,000 2,000 6,000 Depreciation - plant building10,000 40,000 Miscellaneous factory overhead...1,000 100,000 Depreciation - plant equipment.. Marketing and administrative costs. May31 $13,000 9,000 10,000 Inventory data May 1 Direct Work-in-process 7,000 Finished goods...8,000 The company uses a pre-determined overhead rate to apply overhead cost to jobs. The rate for the year was $10 per machine hours; a total of 7,500 machine hours was recorded during the month. 27. The amount of direct materials used during the month is $90,000 B. $95,000 C. $100,000 D. $105,000 28. Total actual indirect manufacturing (factory overhead) costs incurredduring the month is A. $52,000 B. $13,500 C. $63,000 D. $74,000 The cost of goods manufactured during the monthare A. $362,000 B. $343,000 C. $180,000 D. $350,000 29