Happy Company reported the following year-end information:

Raw materials purchased $475,000

Direct labor 450,000

Applied manufacturing overhead 360,000

Beginning work in process inventory 540,000

Beginning raw materials inventory 150,000

Ending work in process inventory 450,000

Ending raw materials inventory 235,000

Happy Company's (i) total cost of work in process and (ii) the manufacturing cost for the year are

Select one:

a.(i) $1,290,000. (ii) $1,285,000.

b.(i) $1,200,000. (ii) $1,375,000.

c.(i) $1,740,000. (ii) $1,200,000.

d.(i) $90,000. (ii) $1,200,000.