Cullumber Company's accounting records reflect the following inventories:

	Dec. 31, 2022		Dec. 31, 2021
Raw materials inventory	$250000		$200000
Work in process inventory	300000		160000
Finished goods inventory	190000		150000

During 2022, $740000 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 Cullumber Company is

$690000.

$600000.

$990000.

$940000.