Selected data concerning the past year's operations of the Burner Corporation are as follows: Selling and administrative expenses Direct materials used Direct labor- -$225,000 -388,000 450,000 Inventories Dec. 1 Dec. 31 Direct materials Work in process Finished goods $40,000 75,000 $47,000 84,000 69.000 57,000 The cost of direct materials purchased is: O Cannot be determined by the information given. O $388,000 O $395,000 O $381,000