Given the following data for Concord Corporation, compute (A) total manufacturing costs and (B) costs of goods manufactured:

Direct materials used	$180000		Beginning work in process	$40000
Direct labor	110000		Ending work in process	20000
Manufacturing overhead	160000		Beginning finished goods	50000
Operating expenses	260000		Ending finished goods	30000

(A)

(B)

$450000

$430000

$470000

$490000

$450000

$470000

$430000

$470000