Barricades Corporation provided the following information for the year: Beginning Balance-Work-in-Process Inventory Ending Balance-Work-in-Process Inventory Beginning Balance-Raw Materials Inventory Ending Balance-Raw Materials Inventory $27,000 56,000 83,000 60,000 360,000 Purchases-Raw Materials Direct Labor 471,000 18,000 Indirect Labor Depreciation on Factory Plant and Equipment 25,000 Plant Utilities and Insurance 271,000 What was the amount of direct materials used in production during the year? O A. $383,000 B. $831,000 O C. $66,000 O D. $360,000