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Swifty Corporation's accounting records reflect the following inventories: Dec. 31, 2017 Dec. 31, 2016 Raw materials inventory $320000 $260000 Work in process inventory 300000 160000

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Swifty Corporation's accounting records reflect the following inventories: Dec. 31, 2017 Dec. 31, 2016 Raw materials inventory $320000 $260000 Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2017, $840000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. Swifty Corporation's total manufacturing costs incurred in 2017 amounted to

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