The following information has been collected from BIAOUCompanys accounting records for the month of April. The firm uses normal costing.

Selling, General and Administrative expenses $2,000,000

Direct materials added to Work in Process Inventory 990,000

Indirect materials added to Manufacturing Overhead 360,000

Direct labor added to Work in Process Inventory 975,000

Indirect labor added to Manufacturing Overhead 397,500

Applied Manufacturing overhead added to Work in Process Inventory 750,000

Other overhead added to Manufacturing Overhead 225,000

Cost of Goods Sold 1,245,000

Cost of Goods Manufactured 1,320,000

The amount of the current manufacturing costs (total manufacturing costs for the period) is:

A. $2,715,000

B. $3,697,500

C. $2,940,000

D. $3,000,000

E. $3160,500

F. $4,600,000

G. $4,200,000