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Bonita Industries's accounting records reflect the following inventories: Dec. 31, 2020 Dec. 31, 2019 Raw materials $370000 $320000 inventory Work in process 300000 160000

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Bonita Industries's accounting records reflect the following inventories: Dec. 31, 2020 Dec. 31, 2019 Raw materials $370000 $320000 inventory Work in process 300000 160000 Inventory Finished goods inventory 190000 150000 During 2020, $870000 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 Bonita Industries is

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