Buffin Manufacturing Company reported the following year-end information: Beginning work in process inventory $1,420,000 Ending work in process inventory 1,200,000 Direct Materials 1,010,000 Direct labor 1,300,000 Manufacturing overhead 960,000 Buffin Manufacturing Company's cost of goods manufactured for the year is a. $2,900,000. b. $3,270,000. c. $3,490,000. d. $4,690,000.