Company: Sales Direct labor cost $600,000 $70,000 $120,000 Raw material purchases Selling expenses $140,000 Administrative expenses $60,000 Manufacturing overhead applied to work in progress $90,000 Actual manufacturing overhead $100,000 Inventory balances at the beginning and end of the period were as follows: Raw Materials Work in Process Finished Goods Beginning Inventory Ending Inventory $10,000 $15,000 $70,000 $80,000 $20,000 $60,000 What is Ball Company's Direct material costs? Format your answer in numbers only (no dollar sign or comma)