1. The following information is provided for the Heather Company for the current year:

   Beginning work in process inventory $150,000

   Ending work in process inventory $70,000

   Beginning finished goods inventory $20,000

   Ending finished goods inventory $30,000

   Direct materials used $120,000

   Direct labor $160,000

   Manufacturing overhead $200,000

   Selling and administrative expenses $100,000

   What is the total manufacturing costs for the year?

   		a. $280,000
   		b. $320,000
   		c. $480,000
   		d. $580,000