A company provided the following information: Administrative salaries Raw material purchases Sales revenue Direct labor Other administrative expenses Manufacturing overhead applied Actual manufacturing overhead Inventory data: Raw material Work in process Finished goods $200,000 $240,000 $3,000,000 $700,000 $170,000 $1,640,000 $1,670,000 January 1 $80,000 $70,000 $190,000 December 31 $60,000 $120,000 $210,000 The company closes any under or over applied overhead directly to cost of goods sold What is the company's cost of goods manufactured for the year?