Ogleby Inc.s accounting records reflect the following inventories: Dec. 31.2012 Dec 31 2013 Raw materials inventory Work in process inventory Finished goods inventory $120,000 156,000 150,000 $96,000 174,000 138,000 During 2013, Ogleby purchased $840,000 of raw materials, incurred direct labor costs of $150,000, and incurred manufacturing overhead totaling $192.000. How much is total manufacturing costs incurred during 2013 for Ogleby? a) $1,206,000 b) $1,182,000 c) $1,188,000 d) $1,200,000