Assuming the cost of direct materials used is $1510000, compute the total manufacturing costs 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 1540000 Direct labor 890000 Factory utilities 225000 Indirect labor 75000 Factory depreciation 500000 Operating expenses 630000 udy $3209000 $3200000. $2930000 $3830000