Express Company reports the following data for its first year of operation.

Cost of goods manufactured $475,000

Work in process inventory, beginning 0

Work in process inventory, ending 140,000

Direct materials used 110,000

Manufacturing overhead 185,000

Finished goods inventory, ending 101,000

What are the total manufacturing costs to account for at Express Company?

Question 28 options:

$475,000

$615,000

$529,000

$295,000