Topic: Current Costs in Work-in-Process 3. The Matthew Company has the following information for December of this year: Raw materials purchases Raw materials used Direct labor Actual manufacturing overhead Cost of goods completed $30,000 27,000 20,000 28,000 60,000 Overhead rate is 150 percent of direct labor costs. The Matthew Company uses a process costing system. Calculate the total amount of cost added to Work-in Process Inventory for December