Johnson Company's accounting records reflect the following inventories:

Dec 31, 2017 Dec 31, 2016

Raw materials inventory $310,000 $260,00

Work in process inventory $300,000 $160,000

Finished goods inventory $190,000 $150,000

During 2017, $800,000 of raw materials were purchased, direct labor costs amounted to $670,000, and manufacturing overhead incurred was $640,000.

The total raw materials available for use during 2017 for Johnson Company is:

A. $660,000

B. $1,110,000

C. $1,060,000

D. $750,000