Quinton Corporation provided the following information for the year: Beginning Balance-Work-in-Process Inventory $27,000 Ending Balance-Work-in-Process Inventory 57,000 Beginning Balance - Direct Materials 87,000 Ending Balance - Direct Materials 61,000 Purchases - Direct Materials 358,000 Direct Labor 469,000 Indirect Labor 21,000 Depreciation on Factory Plant and Equipment 22,000 Plant Utilities and Insurance 271,000 What was the total manufacturing costs incurred during the year? $698,000 $1,167,000 $314,000 $853,000