17 5 points Cloud Company provided the following data related to its raw materials account: Beginning raw materials $ 85,000 Ending raw materials $ 50,000 Purchases of raw materials $ 278,000 Indirect materials included in manufacturing overhead $ 70,000 What is the amount of direct materials cost added to Work-in-process for the period? O $173,000 O $278,000 $243,000 0 $313,000