Using $2,800,000 as the cost of goods manufactured, compute the cost of goods sold using the following information

Using $2,800,000 as the cost of goods manufactured. compute the cost of goods sold using the following information. Raw materials inventory. January 1 Raw materials inventory, December 31 Work in process, January 1 Work in process, December 31 Finished goods. January 1 Finished goods. December 31 Raw materials purchases Direct labor Factory utilities Indirect labor Factory depreciation Operating expenses $ 10000 50000 20000 11000 50000 42000 1580000 860000 100000 40000 500000 320000