Sales	$1,980
Selling expenses	350
Manufacturing overhead	460
Direct labor	400
Administrative expenses	500
Purchases of Direct materials	460
Finished goods inventory, beginning	240
Finished goods inventory, ending	320
Direct materials inventory, beginning	200
Direct materials inventory, ending	140
Work in process inventory, beginning	140
Work in process inventory, ending	100

What was the cost of the direct materials used in production during the year?

Question 16 options:

	$660
	$700
	$340
	$520