Compute the total manufacturing costs using the information below. Work in process, January 1 Work in process, December 31 Finished goods, January 1 Finished goods, December 31 Direct materials used Direct labor $ 27,000 18,000 60,000 48,000 1,800,000 890,000 225,000 75,000 500,000 630,000 Factory utilities Indirect labor Factory depreciation Operating expenses $3,490,000 $3,499,000. $3,190,000. $4,120,000