Lando company reported the following amounts for 2008: raw material purchased 103,000 beginning raw material inventory 5,200 ending raw materials 4,500 beginning finished goods inventory 7,600 ending finished goods inventory 8,000 direct labor used 25,000 manufacturing overhead costs applied 36,000 beginning work in process in inventory 6,100 ending work in process inventory 6,300 instructions: calculate the cost of materials used in production and (b) total manufacturing costs.