Douban Corporation Provided the Following Information for the Year What Was the Total Manufacturing Costs Incurred During the Year

Multiple Choice

Douban Corporation provided the following information for the year: $$\begin{array} { | l | r | } \hline \text { Beginning Balance - Work-in-Process Inventory } & \$ 27,000 \\\hline \text { Ending Balance-Work-in-Process Inventory } & 57,000 \\\hline \text { Beginning Balance - Raw Materials Inventory } & 87,000 \\\hline \text { Ending Balance-Raw Materials Inventory } & 61,000 \\\hline \text { Purchases - Raw Materials } & 358,000 \\\hline \text { Direct Labor } & 469,000 \\\hline \text { Indirect Labor } & 21,000 \\\hline \text { Depreciation on Factory Plant and Equipment } & 22,000 \\\hline \text { Plant Utilities and Insurance } & 271,000 \\\hline\end{array}$$ What was the total manufacturing costs incurred during the year?

A) $698,000
B) $314,000
C) $853,000
D) $1,167,000