In January 2022, Carla Vista Manufacturing incurred the following costs in manufacturing Detecto. its only product: Direct materials purchased $1,800,000 Direct labour incurred 1,420,000 Benets 150,000 Overtime premium 100,000 Supervisory salaries 250,000 Utility expenses 184,000 Depreciation (equipment) 5,600 Supplies (factory) 20,000 Factory rent 62,000 An analysis of the accounting records showed the following balances in the inventory accounts at the beginning and end of January: An analysis of the accounting records showed the following balances in the inventory accounts at the beginning and end of January: January 1 January 31 Direct materials $160,000 $180,000 Work in process 220,000 149,200 Finished goods 190,000 216,000 Carla Vista treats overtime premiums and benets as indirect costs. (a) Determine the cost of goods manufactured for January 2022. Cost of goods manufactured $