Table 2.3 Fitness Company reports the following data for 20X9, its first year of operations: Cost of goods manufactured $440,000 Work in process inventory, Dec. 31, 20X9 130,000 Direct materials used 115,000 Manufacturing overhead incurred 160,000 Finished goods inventory, Dec. 31, 20X9 75,000 Refer to Table 2.3. What are the total manufacturing costs for the year ended December 31, 20X9?