Pharoah Company reported the following amounts for 2022: Raw materials purchased $95,200 Beginning raw materials inventory 5,824 Ending raw materials inventory 5,040 Beginning finished goods inventory 8,512 Ending finished goods inventory 8,960 Direct labor used 22,400 Manufacturing overhead costs applied 33,600 Beginning work in process inventory 6,832 Ending work in process inventory 7,056 (a) Calculate the cost of materials used in production. Cost of materials used in production LA $ (b) Calculate total manufacturing costs. Total manufacturing costs $ CA