12. Hassan Company's accounting records reflect the following inventories: Dec. 31, 2022 Dec. 31, 2021 Raw materials inventory 410,000 $190,000 Work in process inventory 300,000 160,000 Finished goods inventory 190,000 150,000 In 2022, 900,000 raw materials were purchased, direct labor costs amounted to 770,000, and manufacturing overhead incurred was 740,000. (Assume that all raw materials used were direct materials.) The total raw materials available for use during 2022 for Hassan Company is a. 1,090,000 b. 1,110,000. C. 660,000. d. 750,000