Beginning Balance -Work-in-Process Inventory Ending Balance-Work-in-Process Inventory Beginning Balance - Raw Materials Inventory Ending Balance - Raw Materials Inventory Purchases --Raw Materials Direct Labor Indirect Materials Indirect Labor Depreciation on Factory Plant & Equipment Plant Utilities & Insurance $24,000 56,000 84,000 60,000 360.000 470,000 47,000 19,000 24,000 270,000 What was the total manufacturing cost incurred during the year 2015? $1,214,000 $360,000 amScanner 1.00 $1,414,000