Incurred manufacturing overhead

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Hopkins Manufacturing Inc.'s accounting records reflect the following inventories:

Dec. 31, 2009 Dec. 31, 2010
Raw materials inventory $ 80,000 $ 64,000
Work in process inventory 104,000 116,000
Finished goods inventory 100,000 92,000

During 2010, Hopkins purchased $760,000 of raw materials, incurred direct labor costs of $100,000, and incurred manufacturing overhead totaling $128,000. How much is total manufacturing costs incurred during 2010 for Hopkins?

A) $992,000

B) $1,004,000

C) $988,000

D) $1,000,000

Reference no: EM13129754

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