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Barricades Company Provided the Following Information for the Year 2017

Question 94

Multiple Choice

Barricades Company provided the following information for the year 2017:
 Beginning balance -work in process inventory $27,000 Ending balance - work in process inventory 57,000 Beginning balance - raw materials inventory 87,000 Ending balance - raw materials inventory 61,000 Purchases - raw materials 359,000 Direct labour 471,000 Indirect materials 47,000 Indirect labour 19,000 Depreciation on factory plant & equipment 25,000 Plant electricity, gas & insurance 272,000\begin{array} { | l | l | } \hline \text { Beginning balance -work in process inventory } & \$ 27,000 \\\hline \text { Ending balance - work in process inventory } & 57,000 \\\hline \text { Beginning balance - raw materials inventory } & 87,000 \\\hline \text { Ending balance - raw materials inventory } & 61,000 \\\hline \text { Purchases - raw materials } & 359,000 \\\hline \text { Direct labour } & 471,000 \\\hline \text { Indirect materials } & 47,000 \\\hline \text { Indirect labour } & 19,000 \\\hline \text { Depreciation on factory plant \& equipment } & 25,000 \\\hline \text { Plant electricity, gas \& insurance } & 272,000 \\\hline\end{array}
What was the total manufacturing costs incurred during the year 2017?


A) $748,000
B) $1,219,000
C) $363,000
D) $856,000

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