Assuming that the direct materials used are $1,700,000, compute the total manufacturing costs using the following information.

Raw materials inventory, January 1 $ 20,000

Raw materials inventory, December 31, 40,000

Work in process, January 1 18,000

Work in process, December 31 12,000

Finished goods, January 1 40,000

Finished goods, December 31 32,000

Raw materials purchase 1,700,000

Direct labor 760,000

Factory utilities 150,000

Indirect labor 50,000

Factory depreciation 400,000

Operating expenses 420,000

a.$3,060,000.

b.$3,066,000.

c.$2,860,000.

d.$3,480,000.