Pipestone Company's accounting records reflect the following inventories: Raw materials inventory Work in process inventory Finished goods inventory Dec. 31, 2022 $240000 300000 190000 Dec. 31, 2021 $190000 160000 150000 During 2022, $730000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. (Assume that all raw materials used were direct materials.) Pipestone Company's total manufacturing costs (also called "product costs") incurred in 2022 amounted to $2040000. $1950000. O $1990000. $1850000.