ABC Company had the following inventory balances for Year 2: Beginning Balance Ending Balance Raw Materials $310 $80 Work In Process $240 $300 Finished Goods $430 $1020 During Year 2, ABC Company had the following transactions related to inventory: Purchased $500 of raw materials Incurred direct labor costs of $130 Allocated manufacturing overhead costs of $190 Sold inventory to customers for $750 that cost $400 to make What was the value of raw materials moved into production during Year 2? $730 $500 $420 $810