Marigold Corp.'s accounting records reflect the following inventories:

	Dec. 31, 2020		Dec. 31, 2019
Raw materials inventory	$310000		$260000
Work in process inventory	300000		160000
Finished goods inventory	190000		150000

During 2020, $1020000 of raw materials were purchased, direct labor costs amounted to $768200, and manufacturing overhead incurred was $688000. If Marigold Corp.'s cost of goods manufactured for 2020 amounted to $2286200, its cost of goods sold for the year is

$2246200.

$2326200.

$2396200.

$2146200.