Carla Vista Company's accounting records reflect the following inventories: Dec. 31, 2022 Dec. 31, 2021 Raw materials inventory $310000 $250000 Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2022, $800000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. (Assume that all raw materials used were direct materials.) The total raw materials available for use during 2022 for Carla Vista Company is O $660000. O $1110000. O $1050000. O $740000.