Answer:
Total manufacturing cost = $1,234,000
Explanation:
Total manufacturing cost = Opening Work in Process + Materials cost + Labor + Overheads - Closing Work in Process
In the information provided there is no details of closing work in process.
Thus, assuming closing work in process = 0
Therefore Total Manufacturing cost = Opening Work in Process (47,000) + Materials cost (421,000) + Labor (560,000) + Overheads (206,000) - Closing Work in Process (0)
= $1,234,000