Limbo Rock Corp

Limbo Rock Corp.'s Finished Goods Inventory balance at the end of 2009 and 2010 was $1,000,000 and $800,000, respectively. During 2010, Limbo Rock incurred a total of $3,200,000 of manufacturing costs and transferred $2,500,000 from Work in Process Inventory to Finished Goods Inventory. What is Limbo Rock's 2010 cost of goods sold?

A) $4,200,000
B) $3,400,000
C) $3,000,000
D) $2,700,000
E) $2,300,000