Bonita Industries's accounting records reflect the following inventories: Dec 31, 2020 Dec 31, 2019 Raw materials $260000 inventory $210000 Work in process 300000 160000 inventory Finished goods 190000 150000 inventory During 2020. $750000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000 Bonita Industries's total manufacturing costs incurred in 2020 amounted to $2010000 O $1870000 $1970000. $2060000 Current Attempt in Progress Waterway Industries reported the following year-end information: $1080000 Beginning work in process inventory Beginning raw materials inventory Ending work in process inventory Ending raw materials inventory Raw materials purchased Direct labor Manufacturing overhead 300000 900000 480000 1200000 1060000 780000 Waterway Industries's cost of goods manufactured for the year is $2860000 $3040000 O $2680000 $3220000