Dolan Company's accounting records reflect the following inventories:

Dec. 31, 2013 Dec. 31, 2012

Raw materials inventory $310,000 $260,000

Work in process inventory 300,000 160,000

Finished goods inventory 190,000 150,000

During 2013, $600,000 of raw materials were purchased, direct labor costs amounted to $500,000, and manufacturing overhead incurred was $480,000.

The total raw materials available for use during 2013 for Dolan Company is

a. $910,000.

b. $460,000.

c. $860,000.

d. $740,000.