Carly Manufacturing Company's accounting records reflect the following inventories: Dec. 31, 2008 Dec. 31, 2007 Raw materials inventory $310,000 $260,000 Work in process inventory 300,000 160,000 Finished goods inventory 190,000 150,000 During 2008, $500,000 of raw materials were purchased, direct labor costs amounted to $600,000, and manufacturing overhead incurred was $480,000. The total raw materials available for use during 2008 for Carly Manufacturing Company is a. $810,000. b. $260,000. c. $450,000. d. $760,000