Compute the total manufacturing costs using the following information. Raw materials inventory, January 1 $20000 Raw materials inventory. 40000 December 31 Work in process, January 1 18000 Work in process, December 31 12000 Finished goods, January 1 40000 Finished goods, December 31 32000 Raw materials purchases 1820000 Direct labor 760000 Factory utilities 150000 Indirect labor 50000 Factory depreciation 400000 Operating expenses 420000 O $2980000. O $3160000. O $3166000. O $3580000. 100%