13) Buffin Company reported the following year-end information Beginning work in process inventory Beginning raw materials inventory Ending work in process inventory Ending raw materials inventory Raw materials purchased Direct labor Manufacturing overhead $1,080,000 300,000 900,000 480,000 960,000 900,000 720,000 Buffin Company's cost of goods manufactured for the year is a. $2,400,000 b. S2,580,000 c. $2,220,000 d. $2,760,000