Dolan Company's accounting records reflect the following inventories: Dec 31, 2017 Dec 31, 2016 Raw materials inventory $310,000 $260,000 Work in process inventory 300,000 160,000 Finished goods inventory 190,000 150,000 During 2017, $800,000 of raw materials were purchased, direct labor costs amounted to $670,000, and manufacturing overhead incurred was $640,000 The total raw materials available for use during 2017 for Dolan Company is $1,110,000 $660,000 $750,000 $1,060,000