May General Journal Entries - Partial list WIP- Blending $45,000 Wages Payable $45,000 (to record DL traced to the Blending Dept) WIP-Blending $1,153,750 Raw materials inventory $1,153,750 (to record DM traced to the Blending Dept) WIP- Blending $617,600 MOH $617,600 (to record MOH allocated to the Blending Dept) WIP- Forming $750,000 Wages Payable $750,000 (to record DL traced to the Forming Dept) WIP-Forming $45,000 Raw materials inventory $45,000 (to record DM traced to the Forming Dept) WIP- Forming $617,600 MOH- Forming $617,600 (to record MOH allocated to the Forming Dept) Salary Expense $275,000 Wages Payable $275,000 (to record salaries and wages of selling, general and admin. staff) Rent Expense $25,000 Rent Payable $25,000 (to record monthly rent) Insurance Expense $30,000 Prepaid Insurance $30,000 (to record Insurance on selling, general, and admin. Building) Accounts Receivable $3,600,000 Sales Revenue $3,600,000 ( to record the sale of 180,000 units at a price of $20 per unit) Utilities Expense $10,000 Utilities Payable $10,000 (to record Insurance on selling, general, and admin. Building) Advertising expense $120,000 Accounts Payable $120,000 (to record advertising expenses)

What's the total Operating expenses?