Emley Company Incurred Direct Materials Costs of $600,000 During the Year.Manufacturing

Emley Company incurred direct materials costs of $600,000 during the year.Manufacturing overhead applied was $560,000 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) $1,552,000
B) $1,400,000
C) $1,160,000
D) $1,960,000