Compute the total manufacturing costs using the following information.

Raw materials inventory, January 1	$ 20000
Raw materials inventory, December 31	40000
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	1700000
Direct labor	760000
Factory utilities	150000
Indirect labor	50000
Factory depreciation	400000
Operating expenses	420000

$2860000.

$3040000.

$3046000.

$3460000.