Vaughn Inc's accounting records reflect the following inventories: Dec. 31. 2021 Dec. 31, 2022 Raw materials inventory $ 83500 $ 63300 Work in process inventory 109400 119500 Finished goods inventory 101200 90500 During 2022, Vaughn purchased $143500 of raw materials, incurred direct labor costs of $217800, and incurred manufacturing overhead totaling $158400. (Assume that all raw materials used were direct materials.) Assume Vaughn's cost of goods manufactured for 2022 amounted to $1628000. What amount would the company report as cost of goods sold for the year? O $1729200 O $1638700 O $1537500 O $1617300