Dreyfus Manufacturing Company's records show that the company used $1,700,000 in direct materials during the period. The manufacturer issues financial statements every December 31. What is Dreyfus Manufacturing Company's total manufacturing costs using the following information. Raw materials inventory, January 1 Raw materials inventory, December 31 $ 20,000 40,000 Work in process, January 1 18,000 Work in process, December 31 12,000 Finished goods, January 1 40,000 Finished goods, December 31 32,000 Raw materials purchases 1,700,000 Direct labor 760,000 Factory utilities 150,000 Indirect labor 50,000 Factory depreciation 400,000 Operating expenses 420,000 O $3,066,000. O $3,060,000. O $2,860,000. O $3,480,000.