Direct materials used

$   (a)

$ 83,000

$ 63,150

Direct labor

50,000

140,000

(h)

Manufacturing overhead applied

42,500

(d)

(i)

Total manufacturing costs

145,650

(e)

213,000

Work in process 1/1/14

(b)

15,500

18,000

Total cost of work in process

201,500

(f)

(j)

Work in process 12/31/14

(c)

11,800

(k)

Cost of goods manufactured

192,300

(g)

222,000