Answer: $595,000
Explanation: Total manufacturing costs is the total cost incurred by an organisation to make products during a certain reporting period. The products are pocessed from raw materials to the stage where they can then be sold. Usually in order to calculate total manufacturing costs you need to take direct materials and add direct labour and manufacturing overheads together. However in this case direct labour isn't given.
Another method of calculating this is by working backwords using the cost of goods manufactured. The formula for this is:
Cost of goods manufactured = Total manufacturing costs + beginning work in process - closing work in process. The aim of working backwards is to manipulate this formula so that total manufctured costs is found. This can be deduced as follows:
Total manufacturing costs = cost of goods manufactured - begininning work in process + closing work in process.
∴ Total manufacturing costs = $455,000 - $0 + $140,000
= $595,000