Dolan Company's Accounting Records Reflect the Following Inventories During 2022 $800000 of Raw Materials Were Purchased Direct Labor

Multiple Choice

Dolan Company's accounting records reflect the following inventories: $\begin{array}{lcc} & \text { Dec. 31,2022 } & \text { Dec. 31,2021 } \\\hline \text { Raw materials inventory } & \$ 310,000 & \$ 260,000 \\\text { Work in process inventory } & 300,000 & 160,000 \\\text { Finished qoods inventory } & 190,000 & 150,000\end{array}$ During 2022 $800000 of raw materials were purchased direct labor costs amounted to $670000 and manufacturing overhead incurred was $640000. If Dolan Company's cost of goods manufactured for 2022 amounted to $1890000 its cost of goods sold for the year is

A) $2000000.
B) $1750000.
C) $1850000.
D) $1930000.