Assuming that the cost of goods manufactured is $3249000 compute the cost of goods sold using the following information. Raw materials inventory, January 1 $30000 Raw materials inventory, December 31 60000 Work in process, January 1 27000 Work in process, December 31 18000 Finished goods, January 1 60000 Finished goods, December 31 48000 Raw materials purchases 1580000 Direct labor 890000 Factory utilities 225000 Indirect labor 75000 Factory depreciation 500000 Operating expenses 630000 O $3201000. O $3237000. O $3261000. O $3258000.