Pacific Company's accounting records reflect the following inventories: 2. Dec. 31 2017 $310,000 300,000 190,000 Dec. 31, 2016 $260,000 160,000 150,000 Raw materials inventory Work in process inventory Finished goods inventory 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 Pacific Company is