35) Siri Company reported the following year-end information: Beginning work in process inventory $2,080,000 Beginning raw materials inventory 1,300,000 Ending work in process inventory 900,000 Ending raw materials inventory 480,000 Raw materials purchased 1,560,000 Direct labor 700,000 Manufacturing overhead 550,000 Siri Company's cost of goods manufactured for the year is a. $4,400,000. b. $4,810,000. c. $4,220,000. d. $4,760,000