3. Worth Company reported the following year-end information: beginning work in process inventory, $180,000; cost of goods manufactured, $816,000; beginning finished goods inventory, $252,000; ending work in process inventory, $220,000; and ending finished goods inventory, $264,000. Worth Company's total manufacturing cost (i.e., TMC =DL+DM+MOH) for the year is a. $804,000. b. $828,000. c. $856,000. d. $552,000