Hame Manufacturing Company reported the following year-end information: Beginning work in process inventory $1,440,000 Beginning raw materials inventory Ending work in process inventory Ending raw materials inventory Raw materials purchased Direct labor 400,000 1,200,000 640,000 1,280,000 1,200,000 960,000 Manufacturing overhead Hame Manufacturing Company's cost of goods manufactured for the year is: O 3,440,000 O $4,440,000 O $2,440,000 O $1,440,000