Answer:
<u>Add Purchases</u><u>????? 68,365</u>
Direct Material ????? <u>$67555</u>
????? Total Manufacturing Cost=  $192141
<u>Total WIP transferred to Finished Goods= $187129</u>
Explanation:
 Raw Materials Beginning Balance 11,648 
<u>Add Purchases</u><u>????? 68,365</u>
<u>Material Available       80,013</u>
<u>Less Ending Balance 12,458</u>
<u>Direct Material Used   $67555</u>
Direct Material ????? <u>$67555</u>
Direct Labor 49,706 
Overhead 74,880 
????? Total Manufacturing Cost=  $192141
<u>Add Work in Process Beginning Balance 19,606 </u>
<u />
<u>Less Ending Balance                                 24,618</u>
<u>Total WIP transferred to Finished Goods= $187129</u>