Using the information below for Talking Toys, Inc., determine the manufacturing costs incurred during the year:

Direct materials used	$ 12,600
Goods in process, January 1	50,200
Goods in process, December 31	37,100
Total Factory overhead	5,600
Direct labor used	26,600

$89,400.

$13,100.

$57,900.

$95,000.

$44,800.