Consider the following information: direct materials used totaled $135,400; direct labor amounted to $397,800; applied overhead was $790,600; Work in Process Inventory on January 1, 2013, was $379,200; and Work in Process Inventory on December 31, 2013, was $382,200. What was the cost of goods manufactured? $1,313,800 $1,327,800 $1,320,800 $2,084,200