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

Direct materials used $270,000 Beginning work in process $40,000

Direct labor 200,000 Ending work in process 20,000

Manufacturing overhead 250,000 Beginning finished goods 50,000

Operating expenses 350,000 Ending finished goods 30,000

(A) (B)

a. $700,000 $740,000

b. $720,000 $700,000

c. $720,000 $740,000

d. $740,000 $760,000