Sheffield Manufacturing Inc's accounting records reflect the following inventories: Dec. 31. 2021 Dec. 31. 2022 Raw materials inventory $100600 $81000 129700 144200 Work in process inventory Finished goods inventory 124900 114800 During 2022. Sheffield purchased $949500 of raw materials, incurred direct labour costs of $125400, and incurred manufacturing overhead totalling $160500. How much is total manufacturing costs incurred during 2022 for Sheffield? O $1255000 O $1249900 O $1240400 O $1235400