Emerald Corporation provides the following inventory information for 2018: 1/1/2018 12/31/2018 Direct Materials $120 $140 Work in Process $300 $325 Finished Goods $800 $700 Other select information is as follows: Sales revenue $5,000 Selling, general and administrative expenses $1,450 Direct materials purchased $1,000 Cost of goods manufactured $2,700 Cost of Goods Sold is $2,600 $2,800 $2,675 $2.725 Question 21 2 pts Direct Materials used in production is $1,020 $1,260 O $975 $980