Multiple Choice Question 122 Assuming that the total manufacturing costs are $3600000, compute the cost of goods manufactured using the information below. $30000 Raw materials inventory, January 1 60000 Raw materials inventory, December 31 27000 Work in process, January 1 18000 Work in process, December 31 60000 Finished goods, January 1 48000 Finished goods, December 31 Raw materials purchases 1940000 Direct labor 890000 225000 Factory utilities Indirect labor 75000 Factory depreciation 500000 Operating expenses 630000 $3621000. $3342000. $3609000. $3591000