Given the following data for Coronado Industries, compute (A) total manufacturing costs and (B) cost of goods manufactured:

Direct materials used	$160000		Beginning work in process	$30000
Direct labor	80000		Ending work in process	15000
Manufacturing overhead	185000		Beginning finished goods	38000
Operating expenses	193000		Ending finished goods	23000

(A)

(B)

$425000

$440000

$425000

$410000

$410000

$440000

$440000

$455000