Direct materials used is $1,100,000, and I have to compute the total manufacturing costs using the following information. Raw materials inventory, January 1was $20,000; Raw materials inventory, December 31was 40,000; Work in process, January 1was 18,000; Work in process, December 31was 12,000; Finished goods, January 1was40,000; Finished goods, December 31 was 32,000; Raw materials purchaseswas 1,100,000; Direct laborwas 560,000; Factory utilitieswas 150,000;

Indirect labor was 50,000; Factory depreciationwas 400,000; Operating expenseswas 420,000. The answer is $2,260,000. How do you work out this problem?