Given the following data for Glennon Company, compute (A) total manufacturing costs and (B) costs of goods manufactured:

Direct materials used $270,000 Beginning work in process $40,000

Direct labor 200,000 Ending work in process 20,000

Manufacturing overhead 300,000 Beginning finished goods 50,000

Operating expenses 350,000 Ending finished goods 30,000

A B

A) $750,000 $790,000

B) $770,000 $750,000

C) $790,000 $810,000

D) $770,000 $790,000