Youngstown Rubber reports the following data for its first year of operation. Direct materials used: $710,000Cost of goods manufactured: 680,000Finished goods inventory, ending: 190,000Finished goods inventory, beginning: 0Manufacturing overhead: 100,000Work in process inventory, beginning: 0Work in process inventory, ending: 130,000What are the total manufacturing costs to account for?

Total manufacturing costs = 810,000

Explanation:

Giving the following information:

Direct materials used: $710,000

Cost of goods manufactured: 680,000

Finished goods inventory, ending: 190,000

Finished goods inventory, beginning: 0

Manufacturing overhead: 100,000

Work in process inventory, beginning: 0

Work in process inventory, ending: 130,000

Total manufacturing costs = direct material + direct labor + manufacturing overhead

Total manufacturing costs = 710,000 + 0 + 100,000 = 810,000