7) Benson Inc.'s accounting records reflect the following inventories: Dec 31, 2019 Dec. 31, 2020 Raw materials inventory $ 80,000 $ 64,000 Work in process inventory 104,000 116,000 Finished goods inventory 100,000 92,000 During 2020, 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 2020 for Benson? a $1,864,000 b. $1,876,000 $1,860,000 d. $1,872,000 C. ...dan