Dolan Company's Accounting Records Reflect the Following Inventories During 2017, $800,000 of Raw Materials Were Purchased, Direct Labor

question 97

Multiple Choice

Dolan Company's accounting records reflect the following inventories: $$\begin{array} { l c c } & \text { Dec. 31, 2017 } & \text { Dec. 31, 2016 } \\\text { Raw materials inventory } & \$ 310,000 & \$ 260,000 \\\text { Work in process inventory } & 300,000 & 160,000 \\\text { Finished goods inventory } & 190,000 & 150,000\end{array}$$ During 2017, $800,000 of raw materials were purchased, direct labor costs amounted to $670,000, and manufacturing overhead incurred was $640,000. The total raw materials available for use during 2017 for Dolan Company is

• A)$1,110,000.
• B)$660,000.
• C)$750,000.
• D)$1,060,000.

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