Sunland Company reported the following year-end information:

Beginning work in process inventory	$1080000
Beginning raw materials inventory	300000
Ending work in process inventory	900000
Ending raw materials inventory	480000
Raw materials purchased	980000
Direct labor	920000
Manufacturing overhead	740000

Sunland Company's cost of goods manufactured for the year is

$2280000.

$2820000.

$2460000.

$2640000.