company recorded the following cost of manufacturing in 2020:

Raw materials purchased		$ 5,860
Total manufacturing costs incurred		32,000
Factory overhead		14,200
Selling and administrative expense		8,600
Cost of goods sold		32,340
Inventories consisted of the following:	Beginning	Ending
Raw materials	$ 1,820	$ 2,080
Work-in-process	2,920	2,600
Finished goods	1,860	1,840

What was the cost of direct labour for the year?

$3,600

$11,940

$32,320

$26,400

$12,200