Sheffield Corp.'s accounting records reflect the following inventories: Dec. 31, 2021 Dec. 31, 2022 Raw materials inventory $200000 $101000 Work in process inventory 276000 294000 Finished goods inventory 270000 258000 During 2022, Sheffield purchased $910000 of raw materials, incurred direct labor costs of $175000, and incurred manufacturing overhead totaling $224000. How much is total manufacturing costs incurred during 2022 for Sheffield? $1420000 $1408000 $1309000 O $1315000