Youngstown Rubber reports the following data for its first year of operation. $710,600 350,000 1,030,800 190,000 Direct materials used Direct Labor Cost of goods manufactured Finished goods inventory, ending Finished goods inventory, beginning Manufacturing overhead Work in process inventory, beginning Work in process inventory, ending 100,900 130,700 What are the total manufacturing costs to account for? O A. $1,521,600 O B. $1,842,300 OC. $840,800 OD. $1,161,500