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Atlas Company's accounting records reflect the following inventories: Dec. 31, 2016 Dec 31, 2017 Raw materials inventory $200,000 $200,000 Work in process inventory 100,000 150,000 Finished goods inventory 0 150,000 During 2017, $ 300,000 of raw materials was purchased, direct labor costs amounted to $800,000 and manufacturing overhead incurred was $360,000. Calculate cost of goods manufactured during 2017 ? Select one: O $1,250,000. O $1,400,000. O $1,450,000. O $1,410,000 O $1,300,000