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Fun Company incurred direct materials cost of $750,000 during the year. Manufacturing overhead applied was $700,000 and is applied based on direct labor costs. The predetermined overhead rate is 70%. What are Fun Company's total manufacturing costs for the year? A) $1,940,000 B) $1,750,000 C) $1,450,000 D) $2,450,000 E) none of the above DuPont Manufacturing Company developed the following data: Beginning Work in Process inventory, $120,000; Direct labor incurred, $360,000; Direct materials used, $720,000; Actual overhead, \$840,000; Overhead applied, \$810,000; Cost of goods manufactured, $1,920,000; and Ending Work in Process inventory, $90,000. What are total manufacturing costs for the period? A) $2,370,000 B) $1,890,000 C) $1,650,000 D) $1,830,000 E) none of the above