The Following Information Relates to Questions Below
Rock Bottom's Brew

Multiple Choice

The following information relates to questions below
Rock Bottom's Brew is a successful brewery engaged in the development and production of specialty micro brews. It uses manufacturing cost hierarchy to allocate costs to various activities. During the past year, it has incurred:
$\begin{array}{|l|l|}\hline \text { Cost }& \text { Description} \\\hline\$ 725,000 & \text {product development costs} \\\hline \$ 475,000 & \text { materials handling costs} \\\hline \$ 1,250,000 & \text {production line labor costs} \\\hline \$ 450,000 & \text { production setup costs }\\\hline\$ 250,000 & \text { power costs (for cooling beer and running equipment) }\\\hline\$ 875,000 & \text {manufacturing facility management costs} \\\hline\end{array}$
-What is the total manufacturing cost for inspections?

A) $1,100
B) $1,400
C) $ 900
D) $ 700