Assuming That the Direct Materials Used Are $1700000 Compute the Total

Assuming that the direct materials used are $1700000 compute the total manufacturing costs using the following information. $\begin{array}{lll}\text { Raw materials inventory, January 1 } & \$ 20,000 \\\text { Raw materials inventory, December 31 } & 40,000 \\\text { Work in process, January 1 } & 18,000 \\\text { Work in process, December 31 } & 12,000 \\\text { Finished goods, January 1 } & 40,000 \\\text { Finished goods, December 31 } & 32,000\\\text { Raw materials purchases } & 1,700,000 \\\text { Direct labor } & 760,000 \\\text { Factory utilities } & 150,000 \\\text { Indirect labor } & 50,000 \\\text { Factory depreciation } & 400,000 \\\text { Operating expenses } & 420,000\end{array}$

A) $3060000.
B) $3066000.
C) $2860000.
D) $3480000.