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Farber Company employs a normal (nonstandard) absorption cost system. The following
information is from the financial records of the company for the year.

• Total manufacturing costs were $2,500,000.

• Cost of goods manufactured was $2,425,000.

• Applied factory overhead was 30% of total manufacturing costs.

• Factory overhead was applied to production at a rate of 80% of direct labor cost.

• Work-in-process inventory at January 1 was 75% of work-in-process inventory at December 31.

Total cost of direct material used by Farber Company for the year is