Using the Following Information, Compute the Cost of Direct Materials

Multiple Choice

Using the following information, compute the cost of direct materials used. $\begin{array}{lll}\text { Raw materials inventory, January 1 } & 30,000 \\\text { Raw materials inventory, December } 31 & 60,000 \\\text { Work in process, January 1 } & 27,000 \\\text { Work in process, December 31 } & 18,000 \\\text { Finished goods, January 1 } & 60,000 \\\text { Finished goods, December 31 } & 48,000\\\text { Raw materials purchases } & 1,800,000 \\\text { Direct labor } & 890,000 \\\text { Factory utilities } & 225,000 \\\text { Indirect labor } & 75,000 \\\text { Factory depreciation } & 500,000 \\\text { Operating expenses } & 630,000\end{array}$

A) $1,740,000.
B) $1,830,000.
C) $1,800,000.
D) $1,770,000.