Given the Following Data for Mehring Company, Compute (A) Total

Given the following data for Mehring Company, compute (A) total manufacturing costs and (B) cost of goods manufactured: $\begin{array}{llll}\text { Direct materials used } & \$ 230,000&\text { Beginning work IN} \\\text { process } & \$ 30,000\\\text { Direct labor } & 150,000 & \text { Ending work in process } & 15,000 \\\text { Manufacturing overhead } & 225,000 & \text { Beginning finished goods } & 38,000 \\\text { Operating expenses } & 263,000 & \text { Ending finished goods } & 23,000\end{array}$

$\begin{array}{lll}&(A)&(B)\\\text { a. } & \$ 590,000 & \$ 620,000 \\\text { b. } & \$ 605,000 & \$ 590,000 \\\text { c. } & \$ 605,000 & \$ 620,000 \\\text { d. } & \$ 620,000 & \$ 635,000\end{array}$