The following data pertain to the Marie Manufacturing Company for the year ended December 31, 2004. The company used 51,000 direct labor hours during 2004.

Beginning direct material inventory $ 42,000 Ending direct material inventory 48,000 Beginning work-in-process inventory 84,000 Ending work-in-process inventory 93,000 Beginning finished goods inventory 124,000 Ending finished goods inventory 133,000 Direct material purchased 850,000 Indirect material used in production 4,000 Factory supplies used 6,200 Depreciation on the factory 60,000 Depreciation on the sales office 4,000 Depreciation on the administrative office 3,000 Sales salaries 120,000 Sales revenue 3,335,000 Assembly-line labor cost 820,000 Factory security guard cost 12,000 Factory supervision 82,600 Depreciation on production equipment 560,000 Depreciation on sales office equipment 22,200

Additional Information:

The overhead is applied using a budgeted rate that is set every December by forecasting the following year's production (in units) and relating it to forecast direct labor hours. The budget for 2004 called for 50,000 direct labor hours and $750,000 of factory overhead.

• What is the adjusted cost of goods manufactured?

Group of answer choices

$ 815,000

$2,420,000

$ 844,000

$ 40,200

$2,411,000

$2,370,800