During 2020, Beryl purchased Sh 1,160,000 of raw materials, incurred direct labour costs of Sh 200,000, and incurred manufacturing overhead totaling Sh 128,000.How much raw materials were transferred to production during 2020 for Beryl given the inventories below

Beryls accounting records reflect the following inventories

Dec 31, 2019 Dec 31, 2020

Raw materials inventory 80,000 64,000

Work in process inventory 104,000 116,000

Finished goods inventory 100,000 92000