Coronado Industries's accounting records reflect the following inventories:

	Dec. 31, 2020		Dec. 31, 2019
Raw materials inventory	$360000		$310000
Work in process inventory	300000		160000
Finished goods inventory	190000		150000

During 2020, $860000 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 Coronado Industries is

a.$720000.

b.$1170000.

c.$810000.

d.$1220000.