Neeley Manufacturing Company reported the following year-end information: Beginning work in process inventory $1,080,000 Beginning raw materials inventory 300,000 Ending work in process inventory 900,000 Ending raw materials inventory 480,000 Raw materials purchased 960,000 Direct labor 900,000 Manufacturing overhead 600,000 Neeley Manufacturing Company's cost of goods manufactured for the year is A) $2,280,000. B) $2,460,000. C) $2,100,000. D) $2,640,000