FA Managerial Accounting (BUS Given Closing work in process inventory $670 Shipping costs $80 Opening finished goods inventory $88 Direct labor $960 Advertising costs $45 Manufacturing overhead $ 2526 Direct materials $878 Opening work in process inventory $463 Closing finished goods inventory $40 Required: Compute the cost of goods manufactured Important: Enter your answer without $ signs and without commas. For example enter 1234 and not $1,234