A small manufacturing enterprise, MM Systems, has contracted the services of an experienced cost analyst to help with the budgeting of the manufacturing costs of its operations for the upcoming quarter. After a detailed analysis of the financial data, the analyst has estimated the prime cost and conversion costs for the upcoming quarter to be R988 000 and R7S6 000 respectively. Required: If the budgeted manufacturing overheads for the quarter is R286.000, what is the estimated total manufacturing costs of MM Systems for the upcoming quarter? A. R1 744000 B. R518000 C. R1 274000 D. R1 226000