Assuming that the total manufacturing costs are $3,400,000, compute the cost of goods manufactured using the information below.

Raw materials inventory, January 1 $ 30,000

Raw materials inventory, December 31 60,000

Work in process, January 1 27,000

Work in process, December 31 18,000

Finished goods, January 1 60,000

Finished goods, December 31 48,000

Raw materials purchases 1,800,000

Direct labor 890,000

Factory utilities 225,000

Indirect labor 75,000

Factory depreciation 500,000

Operating expenses 630,000

a. $3,421,000.

b. $3,391,000.

c. $3,409,000.

d. $3,142,000.

Barton Company has beginning work in process inventory of $144,000 and total manufacturing costs of $686,000. If cost of goods manufactured is $660,000, what is the cost of the ending work in process inventory?

a. $150,000.

b. $118,000.

c. $190,000.

d. $170,000.

129. Gammil Company has beginning and ending raw materials inventories of $96,000 and $120,000, respectively. If direct materials used were $490,000, what was the cost of raw materials purchased?

a. $490,000.

b. $520,000.

c. $466,000.

d. $514,000.