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Dolan Company's accounting records reflect the following inventories: Dec. 3 1 , 2 0 2 2 Dec. 3 1 , 2 0 2 1 Raw

Dolan Company's accounting records reflect the following inventories:
Dec. 31,2022 Dec. 31,2021
Raw materials inventory $310,000 $260,000
Work in process inventory 300,000160,000
Finished goods inventory 190,000150,000
During 2022, $800,000 of raw materials were purchased, direct labor costs amounted to $670,000, and manufacturing overhead incurred was $640,000.(Assume that all raw materials used were direct materials.)
If Dolan Company's cost of goods manufactured for 2022 amounted to $1,890,000. What is the cost of goods sold for the year?
A.$2,000,000.
B.$1,750,000.
C.$1,930,000.
D.$1,850,000.

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