Assuming the cost of direct materials used is $1,800,000, compute the total manufacturing costs using the information below. Raw materials inventory, January I 3 30,000 Raw materials inventory, December 31 60,000 Work in process, January 1 27,000 7Work 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 T5000 Factory depreciation 500,000 Operating expenses 630,000 0 $4,120,000. 0 $3,190,000. 0 $3,490,000. 0 $3,499,000