Dolan Company's accounting records reflect the following inventories: Dec. 31, 2022 Dec. 31, 2021 Raw materials $310,000 $260,000 inventory Work in process 300,000 160.000 inventory Finished goods inventory 190,000 150,000 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.) Dolan Company's total manufacturing costs incurred in 2022 amounted to A) $2,060,000. B) $1,920,000. OC) $2,020,000. OD) $2,110,000.