Assuming the Cost of Direct Materials Used Is $1800000 Compute

Assuming the cost of direct materials used is $1800000 compute the total manufacturing costs using the information below. $\begin{array}{lll}\text { Raw materials inventory, January 1 } & \text {\$ 30,000 } \\\text { Raw materials inventory, December 31 } & 60,000 \\\text { Work in process, January } 1 & 27,000\\\text { Work in process, December } 31 & 18,000 \\\text { Finished goods, January } 1 & 60,000 \\\text { Finished goods, December } 31 & 48,000 \\\text { Raw materials purchases } & 1,800,000\\\text { Direct labor } & 890,000 \\\text { Factory utilities } & 225,000 \\\text { Indirect labor } & 75,000 \\\text { Factory depreciation } & 500,000 \\\text { Operating expenses } & 630,000\end{array}$

A) $3490000.
B) $3499000.
C) $3190000.
D) $4120000.