The following data should be used for questions 69: Raw materials inventory, January 1 Raw materials inventory, December 31 Work in process, January 1 Work in process, December 31 Finished goods, January 1 Finished goods, December 31 Raw materials purchases Direct labor Factory utilities Indirect labor Factory depreciation Selling and administrative expenses $ 12,000 16,000 5,000 8,000 17,000 12,000 118,000 165,000 64,000 12,000 18,000 220,000 e 6. How much is the cost of the direct materials used? LO a. b. $118,000 $114,000 $122,000 $130,000 c. d. 7. Assume your answer to question 6 above is $130,000. How much are total manufacturing costs? a. b. $389,000 $393,000 $295,000 $609,000