2) Selected financial information for Brookeville Manufacturing is presented in the following table (000s 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 S 640 Ending work in process inventory S 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 D) $2,980