not sure what im missing to get the answer?

10 Shu Mullen, Ine's accounting records reflect the following inventories: _Jan 1. 2015 (BI) Dec 31, 2015 (EI) Raw materials inventory (RM) $120,000 $ 96,000 Work in process inventory (WIP) 156,000 174,000 Finished goods inventory (FG) 150,000 138,000 During 2015, Lao Shu Mullen, Inc purchased $940,000 of raw materials, incurred direct labor (DL) costs of $150,000, and incurred manufacturing overhead (OH) totaling $192,000. How much is total manufacturing costs (TMC) incurred during 2015 for Lao Shu Mullen, Inc? A) $1,288,000 B) $1,306,000 C) $1,282,000 D) $1,300,000 150,000 +940,000 8. Lao Shu Mullen, Inc's accounting records reflect the following inventories: Jan 1, 2015 (BI) Dec 31, 2015 (ET) Raw materials inventory (RM) $120,000 $ 96,000 Work in process inventory (WIP) 156,000 174,000 Finished goods inventory (FG) 150,000 138,000 During 2015, Lao Shu Mullen, Inc purchased $940,000 of raw materials, incurred direct labor (DL) costs of $150,000, and incurred manufacturing overhead (OH) totaling $192,000. How much would Lao Shu Mullen, Inc report as cost of goods manufactured (CGM) for 2015? A) $1,264,000 B) $1,324,000 C) $1,318,000 D) $1,288,000 150,000 + % -138,000