Answer:
$180,000
Explanation:
Cost of Goods Manufactured = Total Manufacturing Costs + Beginning Work in Process Inventory - Ending Work in Process Inventory
$170,000 = [Total Manufacturing Costs + $5,000 - $15,000]
$170,000 = [Total Manufacturing Costs - $10,000]
[$170,000 + $10,000] = Total Manufacturing Costs
Total Manufacturing Costs =$180,000