ABC Corporation incurred the following costs while manufacturing its product Materials used in product $150,000 Advertising expense $45.000 Depreciation on plant 40.000 Property taxes on plant 20,000 Property taxes on store 7.500 Delivery expense 21,000 Labor costs of assembly-line- workers 110,000 Sales commissions 35,000 Factory supplies used 25,000 Salaries paid to sales clerks 50,000 Work-in-process inventory was $30,000 at January 1 and $20,000 at December 31. Finished goods inventory was $65.000 at January 1 and $60,000 at December 31. Use the information above to compute the following: Total manufacturing costs. O $365,000