Garrett Corporation provided the following information for the year: Beginning Balance Work-in-Process Inventory $25,000 Ending Balance Work-in-Process Inventory 58,000 Beginning Balance Direct Materials 87,000 Ending Balance Direct Materials 61,000 Purchases Direct Materials 357,000 Direct Labor 468,000 Indirect Labor 20,000 Depreciation on Factory Plant and Equipment 24,000 Plant Utilities and Insurance 270,000

What was the amount of direct materials used in production during the year? A. $825,000 B. $67,000 C. $357,000 D. $383,000