Selected cost data (in thousands) concerning the past fiscal year's operations of the len manufacturing company are presented below. inventories beginning ending materials $75 $85 work in process 80 30 finished goods 90 110 materials used, $326 total manufacturing costs charged to production during the year (including direct materials, direct labor, and factory overhead applied at the rate of 60% of direct labor cost), $686 cost of goods available for sale, $826 selling and general expenses, $25 direct labor costs charged to production during the year amounted to: