ABC Manufacturing Company had the following account balances for the quarter ending March 31, unless otherwise noted: $140.400 $171.000 Work-in-process inventory (January 1) Work-in-process inventory (March 31) Finished goods inventory January 1) Finished goods inventory (March 31) Direct materials used $540,000 $510,000 $420,000 Indirect materials used $84,000 $480.000 $186.000 $28.800 Direct manufacturing labor Indirect manufacturing labor Property taxes on manufacturing plant building Salespersons' company vehicle costs Depreciation of manufacturing equipment Depreciation of office equipment Miscellaneous plant overhead $12.000 $264,000 $123.600 $135.000 Plant utilities $92.400 General office expenses $305.400 Marketing distribution costs $30.000 What is the cost of goods manufactured? O $1,659,600 O $1,830,600 O $1,569,400 O $1,690,200