Bonita Industries's accounting records reflect the following inventories: Dec. 31, 2020 Dec. 31, 2019 Raw materials inventory $310000 $260000 Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2020, $920000 of raw materials were purchased, direct labor costs amounted to $901800, and manufacturing overhead incurred was $656000. If Bonita Industries's cost of goods manufactured for 2020 amounted to $2287800, its cost of goods sold for the year is $2397800. $2147800. $2327800. $2247800.