Dolan Manufacturing Company's accounting records reflect the following inventories: Dec. 31 2016 Dec.31.2015 Direct materials inventory $620,000$520,000 Work in process inventory 600,000320,000 Finished goods inventory 380,000300,000 During 2016, $800,000 of direct materials were purchased, direct labor costs amounted to $1,000,000, and manufacturing overhead incurred was $960,000. The total direct materials used during 2016 for Dolan Manufacturing Company is \begin{tabular}{c} $700,000 \\ \hline$1,420,000 \\ \hline$520,000 \\ \hline$1,320,000 \end{tabular}