On November 30, the manager of Levertt Bindery reported the following data Amount Date Item Jan 1 $12.000 Raw Materials Inventory Jan. 1 16,000 Raw Materials inventory Dec. 31 5,000 Jan 1 Work in Process Inventory 8,000 Work in Process Inventory Dec. 31 17,000 Finished Goods Inventory Jan 1 Finished Goods Inventory Dec. 31 12,000 118,000 Raw materials purchases Direct labor 165,000 44,000 Factory utilities Indirect labor 12,000 18,000 factory depreciation Selling & Adm. expenses 320,000 Assume direct materials used is $130,000 How much are total manufacturing costs? O $389,000 $393,000 O $295,000 $369,000