Yum Yum makes jams and other preserves from seasonal fruits and berries. The production process begins with the berries and sugar. After processing, Yum Yum packs the finished jams into glass containers prior to shipping them.

Yum Yum began June with zero cases of jam in work-in-process inventory. During June, Yum Yum started into production enough berries for 20,000 cases of jam. However, only 18,000 cases were completed during the month, with the remaining in-process cases being 80% complete at month’s end. Yum Yum incurs conversion costs uniformly throughout the process.

Yum Yum estimates that the cost of the berries and sugar for the finished cases (i.e., COGM) equals $2,160,000. The cost of packing cases amounts to $450,000. Yum Yum further estimates that ending WIP inventory contains $36,000 in conversion costs.

Required:

Compute the total amount that Yum Yum spent on berries and sugar, conversion costs, and packing costs during June.