Given the Following Information, Calculate the Direct Materials Purchased in 2009

Multiple Choice

Given the following information, calculate the direct materials purchased in 2009.
$$\begin{array} { | l | r | } \hline \text { Materials inventory, 1/1/2009 } & \$ 43,000 \\\hline \text { Materials inventory, 12/31/2009 } & 24,000 \\\hline \text { Work in process inventory, 1/1/09 } & 53,000 \\\hline \text { Work in process inventory, 12/31/09 } & 61,000 \\\hline \text { Finished goods inventory, } 1 / 1 / 2009 & 84,000 \\\hline \text { Finished goods inventory, } 12 / 31 / 2009 & 97,000 \\\hline \text { Cost of goods sold } & 395,000 \\\hline \text { Cost of goods manufactured } & 408,000 \\\hline \text { Direct labor } & 156,000 \\\hline \text { Manufacturing overhead costs } & 180,000 \\\hline\end{array}$$

A) $67,000
B) $85,000
C) $61,000
D) $80,000