2 ) Selected financial information for Brookeville Manufacturing is presented in the following table ( OOOs omitted ) Sales revenue $ 4,000 Purchases of direct materials $ 800 Direct labor $ 900 Manufacturing overhead $ 1240 Operating expenses $ 650 Beginning raw materials inventory $ 400 Ending raw materials inventory $ 360 Beginning work in process inventory $ 640 Ending work in process inventory $ 820 Beginning finished goods inventory $ 150 Ending finished goods inventory $ 500 What was the cost of goods manufactured A ) $3 160 B ) $2 800 C ) $2 760 $2 . 980