Wasson Company Reported the Following Year-End Information How Much Is Wasson's Total Cost of Work in Process

Wasson Company reported the following year-end information: $\begin{array}{lr}\text { Beginning work in process inventory } & \$ 35,000 \\\text { Beginning raw materials inventory } & 18,000 \\\text { Ending work in process inventory } & 38,000 \\\text { Ending raw materials inventory } & 15,000 \\\text { Raw materials purchased } & 560,000 \\\text { Direct labor } & 180,000 \\\text { Manufacturing overhead } & 120,000\end{array}$ How much is Wasson's total cost of work in process for the year?

A) $608,000
B) $863,000
C) $860,000
D) $898,000