he following data (in thousands of dollars) have been taken from the accounting records of Casey Corporation for the just completed year.

Administrative expense	$ 30
Direct labo	40
Finished goods inventory, beginnin	24
Finished goods inventory, endin	32
Manufacturing overhea	46
Purchases of raw material	24
Raw materials inventory, beginnin	8
Raw materials inventory, endin	14
Sale	1,98
Selling expense	28
Work in process inventory, beginnin	14
Work in process inventory, endin	10

The cost of the raw materials used in production during the year (in thousands of dollars) was:

A) $180

B) $300

C) $320

D) $380