Question $3$

Randall Company manufactures products to customer specifications. A job co production costs. Factory overhead cost was applied at $120\%$ of direct labor c year's operation of the company are presented below.

$\backslash$table$[[,$January $1,$December $31],[$Direct materials,S$,86\mathrm{.}000,$$$,49\mathrm{.}000],[$Work in process,,$75\mathrm{.}000,,51\mathrm{.}000],[$Finished goods,,$124,000,,109,000],[$Other inform ation,,,,$],[$Direct materials purchases,,,s$,333,000],[$Cost of goods available for sale,,,,$959,000],[$Actual factory overhead costs,,,,$269,000]]$

The cost of direct materials used for production is:

A$)$ $$370,000.$

$$360,200.$

$$324,000.$

$$333,000.$

$$306,000.$