Dolan Company's accounting records reflect the following inventories: Dec. 31, 2022 Dec. 31, 2021 Raw materials inventory $310000 $260000 Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2022, $800000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. (Assume that all raw materials used were direct materials.) If Dolan Company's cost of goods manufactured for 2022 amounted to $1890000, its cost of goods sold for the year is $1850000. $1930000. $2000000. $1750000.