10. Robin Inc. had the activities shown in the table in the year. Direct materials: Beginning inventory $100,000 Purchases 308,000 Ending inventory 52,000 Direct manufacturing labour 80,000 Manufacturing overhead 60,000 Ending work in process inventory 20,000 Beginning work in process inventory 4,000 Ending finished goods inventory 80,000 Beginning finished goods inventory 120,000 What is Robin's cost of direct materials used during the year? Round to the nearest dollar. a. $372,000 b. $308,000 c. $364,000 d. $360,000 e. $356,000