Weston Woodworks Has a Beginning Balance in Its Work-In-Process Inventory

Essay

Weston Woodworks has a beginning balance in its Work-in-Process Inventory of $83,000 and an ending balance in its Work-In-Process Inventory of $75,000. If Millville's Cost of Goods Manufactured is $227,000, and it incurred direct costs, which include direct materials, $67,000, and direct labor, $58,000, how much manufacturing overhead was used for production?