Oregon Company Provided the Following Information Regarding Its Only Product--Ice

Multiple Choice

Oregon Company provided the following information regarding its only product--ice skates. $$\begin{array} { l r } \text { Direct materials used } & \$ 500,000 \\\text { Direct labor } & 180,000 \\\text { Fixed overhead } & 100,000 \\\text { Fixed selling and administrative costs } & 150,000 \\\text { Variable overhead } & 120,000 \\\text { Variable selling and administrative } & 60,000 \\\text { Selling unit price } & 75 \\\\\text { Units produced and sold } & 10,000\end{array}$$ _____ is the total manufacturing cost if the contribution approach is used.

A) $680,000
B) $800,000
C) $300,000
D) $620,000