Multiple Choice Question 102 Oriole Company's accounting records reflect the following inventories: Dec 31, 2017 Dec 31, 2016 Raw materials inventory $330000 $270000 Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2017, $820000 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 2017 for Oriole Company is $760000 $1150000 $1090000 $680000