Swifty Corporation's accounting records reflect the following inventories: Dec. 31, 2020 Dec. 31, 2019 Raw materials $310000 $260000 inventory Work in process Inventory 300000 160000 Finished goods Inventory 190000 150000 During 2020, $860000 of raw materials were purchased, direct labor costs amounted to $851700, and manufacturing overhead incurred was $752000. If Swifty Corporation's cost of goods manufactured for 2020 amounted to $2273700, its cost of goods sold for the year is $2313700 $2233700 $2133700. $2383700