Answer:
$200,000
Explanation:
The work in process process inventory had an increase by $20,000 during the year
The cost of goods that were manufactured is $180,000
Therefore the total manufacturing costs incurred can be calculated as follows
= cost of goods sold that was sold + work in process inventory increase
= $180,000 + $20,000
= $200,000
Hence the total manufacturing costs that was incurred is $200,000