Saturn Sporting Goods Company manufactured 43,000 tennis nets in 2020 and reported the following costs:

Work-in-Process, January 1	15,000		Plant utilities	24,000
Direct Material inventory, December 31	30,000		Machinery grease, lubricants	7,000
Leasing cost, plant	25,000		Depreciation, factory equipment	21,000
Finished Goods, December 31	64,000		Revenues	860,000
Work-in-Process, December 31	9,000		Sales commissions	80,000
Finished Goods, January 1	67,000		Marketing/distribution	96,0000
Direct Material inventory, January 1	21,000		Direct Labor	210,000
Indirect manufacturing labor	19,000		Direct Material purchases	300,000
Indirect materials	7,000		Depreciation, administrative office	8,000

What were the total manufacturing costs incurred during 2020?

Group of answer choices

$103,000

$ 604,000

$510,000

$ 780,000