Assuming that the total manufacturing costs are $3280000, compute the cost of goods manufactured using the information below.

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	1620000
Direct labor	890000
Factory utilities	225000
Indirect labor	75000
Factory depreciation	500000
Operating expenses	630000