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Benson Inc.'s accounting records reflect the following inventories: Dec.31, 2012 Dec.31, 2013 Raw materials inventory $ 80,000 $ 64,000 Work in process inventory 104,000 116,000

Benson Inc.'s accounting records reflect the following inventories:

Dec.31, 2012 Dec.31, 2013 Raw materials inventory $ 80,000 $ 64,000 Work in process inventory 104,000 116,000 Finished goods inventory 100,000 92,000 During 2013, Benson purchased $1,060,000 of raw materials, incurred direct labor costs of $200,000, and incurred manufacturing overhead totaling $128,000. How much is total manufacturing costs incurred during 2013 for Benson?

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