Marigold Corp.'s accounting records reflect the following inventories: Dec. 31, 2020 Dec. 31, 2019 Raw materials inventory $390000 $340000 Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2020, $890000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. The total raw materials available for use during 2020 for Marigold Corp. is $1230000. $750000. $840000. $1280000.