Benson Inc.'s accounting records reflect the following inventories: Dec. 31, 2021 Dec. 31, 2022 Raw materials inventory $80000 $64000 Work in process 104000 116000 inventory Finished goods inventory 100000 92000 During 2022, Benson purchased $1450000 of raw materials, incurred direct labor costs of $250000, and incurred manufacturing overhead totaling $160000. (Assume that all raw materials used were direct materials.) How much is total manufacturing costs incurred during 2022 for Benson? $1860000 $1876000 $1872000 $1864000 Current Attempt in Progress Ogleby Inc.'s accounting records reflect the following inventories: Dec. 31, 2021 Dec. 31, 2022 Raw materials inventory $120000 $96000 Work in process inventory 156000 174000 Finished goods inventory 150000 138000 During 2022, Ogleby purchased $980000 of raw materials, incurred direct labor costs of $175000, and incurred manufacturing overhead totaling $224000. (Assume that all raw materials used were direct materials.) How much would Ogleby Inc. report as cost of goods manufactured for 2022? $1385000 $1229000 $1397000 $1391000