The following information is provided by Widget Company: WIP Inventory, January 1 0 units Units started 22,000 units Units completed and transferred out 9,000 units WIP Inventory, December 31 13,000 units Direct materials $ 27 comma 100 Direct labor $ 13 comma 300 Manufacturing Overhead $ 11 comma 600 The units were 80% complete for materials and 30% complete for conversion costs. How much are the total costs to be accounted for during the year?

Depreciation on the company's equipment for 2017 is computed to be $18,000.the prepaid insurance account had a $6,000 debit balance at december 31, 2017, before adjusting for the costs of any expired coverage. an analysis of the company's insurance policies showed that $1,100 of unexpired insurance coverage remains.the office supplies account had a $700 debit balance on december 31, 2016; and $3,480 of office supplies were purchased during the year. the december 31, 2017, physical count showed $300 of supplies available.two-thirds of the work related to $15,000 of cash received in advance was performed this period.the prepaid insurance account had a $6,800 debit balance at december 31, 2017, before adjusting for the costs of any expired coverage. an analysis of insurance policies showed that $5,800 of coverage had expired.wage expenses of $3,200 have been incurred but are not paid as of december 31, 2017.