Emley Company Incurred Direct Materials Costs of $450,000 During the Year

Emley Company incurred direct materials costs of $450,000 during the year. Manufacturing overhead applied was $420,000 and is applied based on direct labor costs. The predetermined overhead rate is 70%. How much are Emley Company's total manufacturing costs for the year?

A) $1,164,000
B) $1,050,000
C) $870,000
D) $1,470,000