Assuming the cost of direct materials used is $900,000, compute the total manufacturing costs using the information below.

Work in process, January 1	30,000
Work in process, December 31	20,000
Finished goods, January 1	60,000
Finished goods, December 31	48,000
Direct labor	690,000
Factory utilities	230,000
Indirect labor	80,000
Factory depreciation	500,000
Operating expenses	630,000

	A.	$1,710,000.
	B.	$2,340,000.
	C.	$2,400,000.
	D.	$3,030,000.