Presented below are incomplete 2019 manufacturing cost data for Imani Corporation. 47) Manufacturi Total Manufactur ing Costs Direct Materi als Used $61,000 Direct Lab ng Overhe ad $54,000 or $72,00 0 $53,00 $90,000 $252,000 $96,000 $310,000 $53,000 48) Gabriel Manufacturing Company has the following data: $145,000 151,000 208,000 26,000 Direct labor Direct materials used Total manufacturing overhead Beginning work in process Instructions Compute (a) total manufacturing costs and (b) total cost of work in process