13. Sheridan Company's accounting records reflect the following inventories:

	Dec. 31, 2020		Dec. 31, 2019
Raw materials inventory	$220000		$170000
Work in process inventory	300000		160000
Finished goods inventory	190000		150000

During 2020, $710000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. The total raw materials available for use during 2020 for Sheridan Company is

a. $930000.

b. $880000.

c. $660000.

d. $570000.

14. Concord Corporation reported the following year-end information:

Beginning work in process inventory	$ 27000
Beginning raw materials inventory	9000
Ending work in process inventory	29000
Ending raw materials inventory	7000
Raw materials purchased	560000
Direct labor	210000
Manufacturing overhead	120000

How much is Concords total cost of work in process for the year?

a. $919000

b. $892000

c. $890000

d. $917000