Hayes Manufacturing Company's accounting records reflect the following inventories Dec. 31, 2018 Dec. 31, 2017 Raw materials inventory $240,000 $200,000 Work in process inventory 190, 000 1 80,000 Finished goods inventory 150,000 140,000 During 2018, $500,000 of raw materials were purchased, direct labor costs amounted to $500,000, and manufacturing overhead incurred was $550,000. Hayes Manufacturing Company's total manufacturing costs incurred in 2018 amounted to Select one: a. $1,510,000. b. $1,750,000 c. $1,550,000. d. $1,500,000