Assuming That the Direct Materials Used Are $1,700,000, Compute the Total

Assuming that the direct materials used are $1,700,000, 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) $3,060,000.
B) $3,066,000.
C) $2,860,000.
D) $3,480,000.