Answer:
Total manufacturing costs $504,000
Total cost of work in process $530,000
Explanation:
Calculation for Total manufacturing costs
Direct labor $145,000
Direct materials used 151,000
Total manufacturing overhead 208,000
Total manufacturing costs $504,000
Calculation for Total cost of work in process
Direct labor $145,000
Direct materials used 151,000
Total manufacturing overhead 208,000
Beginning work in process 26,000
Total cost of work in process $530,000
Therefore Total manufacturing costs is $504,000 and Total cost of work in process is $530,000
