Determine the cost of the direct materials used in production during the year?

Sales

$1,980

Selling expenses

280

Manufacturing overhead

460

Direct labor

400

Administrative expenses

300

Purchases of direct materials

240

Finished goods inventory, beginning

240

Finished goods inventory, ending

320

Direct materials inventory, beginning

80

Direct materials inventory, ending

140

Work in process inventory, beginning

140

Work in process inventory, ending

100