Total Manufacturing Costs and Cost of Goods Manufactured

The following information is for Kiev Derrald Company:

Manufacturing overhead $($actual$)$ $ $175,000$

Ending raw materials inventory $15,000$

Manufacturing overhead $($applied$)130,000$

Beginning work$-$in$-$process inventory $45,000$

Ending work$-$in$-$process inventory $30,000$

Beginning raw materials inventory $22,000$

Direct labor costs $60,000$

Raw materials purchases $75,000$

$1.$ Compute total manufacturing costs.

$2.$ Compute cost of goods manufactured.