Sheffield Corp.'s accounting records reflect the following inventories: Dec. 31, 2017 Dec. 31, 2016 Raw materials inventory $290000 $240000 Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2017, $800000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. Sheffield Corp.'s total manufacturing costs incurred in 2017 amounted to $2110000. $2060000. $2020000. $1920000.