Using $2,206,000 as the total manufacturing costs, compute the cost of goods sold using the following information.

Raw materials inventory, January 1 $ 20,000

Raw materials inventory, December 31 40,000

Work in process, January 1 18,000

Work in process, December 31 12,000

Finished goods, January 1 40,000

Finished goods, December 31 62,000

Raw materials purchases 1,100,000

Direct labor 560,000

Factory utilities 150,000

Indirect labor 50,000

Factory depreciation 400,000

Operating expenses 420,000

A. None of these will work

B. $2,322,000

C. $2,192,000

D. 2,184,000

E. $2,209,000