Youngstown Rubber reports the following data for its first year of operation.

Direct materials used

$710,000

Cost of goods manufactured

680,000

Finished goods inventory, ending

190,000

Finished goods inventory, beginning

0

Manufacturing overhead

100,000

Work in process inventory, beginning

0

Work in process inventory, ending

130,000

What are the total manufacturing costs to account for?

A.

$455,000

B.

$945,000

C.

$810,000

D.

$1,265,000