QUESTION 25 Calculate the total manufacturing costs incurred during the year for D Corporation based on the information given below Beginning balance work-in-process inventony $26,000 58,000 83,000 61,000 Ending balance work-in-process inventory Beginning balance raw materials inventory Ending balance raw materials inventory Purchases-raw materials Direct labor Indirect labor Depreciation on factory plant equipment Plant utilities and insurance 359,000 21,000 271,000 468,000 23,000 A $696,000 $315,000 $849.000 D $1,164,000