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

Dec. $31,2011$

Dec.

$31,2010$

Raw materials inventory

$$310,000$

$$260,000$

Work in process inventory

$300,000$

$160,000$

During $2011,$ $$400,000$ of raw materials were purchased, direct labor costs amounted to $$500,000,$ and manufacturing overhead incurred was $$480,000.$

Dolan Manufacturing Company's total cost of goods manufactured in $2011$ amounted to

$$1,330,000.$

$$1,380,000.$

$$1,290,000.$

$$1,190,000.$