Given the following data for Crane Company, compute (A) total manufacturing costs and (B) costs of goods manufactured:

Direct materials used	$210000		Beginning work in process	$40000
Direct labor	140000		Ending work in process	20000
Manufacturing overhead	190000		Beginning finished goods	50000
Operating expenses	290000		Ending finished goods	30000

(A)

(B)

$520000

$560000

$540000

$520000

$540000

$560000

$560000

$580000