Hame Manufacturing Company reported the following year-end Information: (Raw materials Inventory, January 1 $400,000; Raw materials inventory, December 31 $440,000; Work in process, January 1 $1,440,000; Work in process, December 31 $1,200,000; Raw materials purchased $1,280,000; Direct labor $1,200,000; Manufacturing overhead costs $960,000). Hame Manufacturing Company's cost of goods manufactured for the year Is: A $3,440,000. B $3,640,000. $3,680,000. D $2,960,000.