Compute the total manufacturing costs using the following information. $ 20000 40000 18000 12000 Raw materials inventory, January 1 Raw materials inventory, December 31 Work in process, January 1 Work in process, December 31 Finished goods, January 1 Finished goods, December 31 Raw materials purchases Direct labor Factory utilities Indirect labor Factory depreciation Operating expenses 40000 32000 1920000 760000 150000 50000 400000 420000 O $3260000. O $3080000 O $3266000. O $3680000