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Question(s) / Instruction(s):

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

  Direct materials used                                   $ 14,500  

  Goods in process, January 1                         54,000  

  Goods in process, December 31                 39,000  

  Total Factory overhead                                    7,500  

  Direct labor used                                               28,500  

a)            $50,500

b)            $15,000

c)            $104,500

d)            $97,000

e)            $65,500

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