Beginning Balance-Work in -Process Inventory $25,000 Ending Balance-Work in Process Inventory Beginning Balance Raw Materials Inventory Ending Balance-Raw Materials Inventory Purchases-Raw Materials Direct Labor Indirect Labor Depreciation on Factory Plant and Equipment Plant Utilities and Insurance 55,000 81,000 61,000 358,000 469,000 20,000 23,000 270,000 What was the total manufacturing costs incurred during the year? OA. $847,000 O B. $313,000 $1,160,000 $691,000 C. OD