managerial accounting

X Company reported the following year- end information: Beginning Raw Materials Inventory $70,000 Ending Raw Materials Inventory 60,000 Beginning Work in Process Inventory 126,000 Ending Work in Process Inventory 190,000 Raw Materials purchased 120,000 Direct Labor 210,000 Manufacturing Overhead 520,000 Selling and Administrative Expenses 198,000 Refer to the above, what was the cost of raw materials used? * 0 $190,000 0 $130,000 0 $110,000 0 None of the above