Sheridan Company's accounting records reflect the following inventories:

	Dec. 31, 2019		Dec. 31, 2020
Raw materials inventory	$190000		$ 102000
Work in process inventory	216000		234000
Finished goods inventory	210000		198000

During 2020, Sheridan purchased $1040000 of raw materials, incurred direct labor costs of $175000, and incurred manufacturing overhead totaling $224000. How much is total manufacturing costs incurred during 2020 for Sheridan?

$1445000

$1439000

$1539000

$1527000