-#14 Benson Inc.'s accounting records reflect the following inventories: Dec. 31, 2016 Dec. 31, 2017 Raw materials inventory $ 80.000 $ 54,000 Work in process inventory 104,000 116,000 Finished goods inventory 100,000 92.000 During 2017, Benson purchased $1,450,000 of raw materials, incurred direct labor costs of $250,000, and incurred manufacturing overhead totaling $160,000. How much is total manufacturing costs incurred during 2017 for Benson? A $1,864,000 B $1,860,000 C $1,886,000 D $1,872.000