Barricades Company Provided the Following Information for the Year 2017

Multiple Choice

Barricades Company provided the following information for the year 2017:
$$\begin{array} { | l | l | } \hline \text { Beginning balance -work in process inventory } & \$ 25,000 \\\hline \text { Ending balance - work in process inventory } & 58,000 \\\hline \text { Beginning balance - raw materials inventory } & 82,000 \\\hline \text { Ending balance - raw materials inventory } & 59,000 \\\hline \text { Purchases - raw materials } & 357,000 \\\hline \text { Direct labour } & 468,000 \\\hline \text { Indirect materials } & 45,000 \\\hline \text { Indirect labour } & 20,000 \\\hline \text { Depreciation on factory plant \& equipment } & 24,000 \\\hline \text { Plant electricity, gas \& insurance } & 272,000 \\\hline\end{array}$$
What was the amount of direct materials used in production during 2017?

A) $380,000
B) $825,000
C) $65,000
D) $357,000