Dolan Company's Accounting Records Reflect the Following Inventories During 2022 $800000 of Raw Materials Were Purchased Direct Labor

Multiple Choice

Dolan Company's accounting records reflect the following inventories: $\begin{array}{lcc} & \text { Dec. 31,2022 } & \text { Dec. 31,2021 } \\\hline \text { Raw materials inventory } & \$ 310,000 & \$ 260,000 \\\text { Work in process inventory } & 300,000 & 160,000 \\\text { Finished qoods inventory } & 190,000 & 150,000\end{array}$ During 2022 $800000 of raw materials were purchased direct labor costs amounted to $670000 and manufacturing overhead incurred was $640000. The total raw materials available for use during 2022 for Dolan Company is

A) $1110000.
B) $660000.
C) $750000.
D) $1060000.