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Sunland Company's accounting records reflect the following inventories:
Dec. 31, 2022 Dec. 31, 2021
Raw materials inventory $230000 $180000
Work in process inventory 300000 160000
Finished goods inventory 190000 150000
Problem 1: During 2022, $720000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. (Assume that all raw materials used were direct materials.) Sunland Company's total manufacturing costs incurred in 2022 amounted to
Option 1: $2030000.
Option 2: $1940000.
Option 3: $1840000.
Option 4: $1980000.
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