18) Dolan Company's accounting records reflect the following inventories: Dec. 31, 2016 Dec. 31,2017 Raw materials inventory Work in process inventory Finished goods inventory $310,000 $260,000 300,000 160,000 150,000 190,000 During 2017, $800,000 of raw materials were purchased, direct labor costs amounted to $670,000, and manufacturing overhead incurred was $640,000. a) The total raw materials available for use during 2017 for Dolan Company is b) Dolan Company's total manufacturing costs incurred in 2017 amounted to e) If Dolan Company's cost of goods manufactured for 2017 amounted to $1,890,000, its cost of goods sold for the year is 19) Buffin Manufacturing Company reported the following year-end information $ 30,000 Raw materials inventory, January 1 Raw materials inventory, December 31 Work in process, January 1 Work in process, December 31 Finished goods, January 1 Finished goods, December 31 Raw materials purchases 60,000 27,000 18,000 60,000 48,000 1,800,000 890,000 225,000 Direct labor Factory utilities 75,000 Indirect labor 500,000 Factory depreciation Required: Assuming that the total manufacturing costs are $3,400,000, compute the cost of goods manufactured using the above information