d. $1,260,000. 17. Haight Company incurred direct materials costs of $1,000,000 during the ves rials costs of $1,000,000 during the year. Manu- overhead applied was $180,000 and is applied at the rate of 60% of direct labor costs. Haight Company's total manufacturing costs for the year was a $1,480,000. b. $1,288,000 c. $1,180,000. d. $1,888,000