Swifty Corporation's accounting records reflect the following inventories: Dec 31, 2020 $310000 Dec 31, 2019 $260000 Raw materials inventory Work in process inventory Finished goods inventory 300000 160000 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 $2233700 $2383700 $2313700 $2133700