Sunland Company's accounting records reflect the following inventories:

	Dec. 31, 2022		Dec. 31, 2021
Raw materials inventory	$230000		$180000
Work in process inventory	300000		160000
Finished goods inventory	190000		150000

During 2022, $720000 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.) Sunland Company's total manufacturing costs incurred in 2022 amounted to

$1940000.

$2030000.

$1980000.