ES Question 5 Sunland Company's accounting records reflect the following inventories: Dec. 31, 2019 Dec 31, 2020 Raw materials inventory $90000 $ 101000 Work in process inventory 116000 134000 Finished goods inventory 110000 98000 During 2020, Sunland purchased $940000 of raw materials, incurred direct labor costs of $175000, and incurred manufacturing overhead totaling sh24000. How much would Sunland Company report as cost of goods manufactured for 2020? $1310000 $1322000 $1229000 $1316000