Dolan Manufacturing Company's accounting records reflect the following inventories:

	Dec. 31, 2012	Dec. 31, 2011
Raw materials inventory	$620,000	$520,000
Work in process inventory	600,000	320,000
Finished goods inventory	380,000	300,000

During 2012, $800,000 of raw materials were purchased, direct labor costs amounted to $1,000,000, and manufacturing overhead incurred was $960,000.

Dolan Manufacturing Company's total manufacturing costs incurred in 2012 amounted to

$2,580,000.

$2,760,000.

$2,660,000.

$2,380,000