Selected financial information for Brookeville Manufacturing is presented in the following table (000s omitted). Sales revenue $4, 100 Purchases of direct materials $400 Direct labor $470 Manufacturing overhead $640 Operating expenses $700 Beginning raw materials inventory $290 Ending raw materials inventory $240 Beginning work in process inventory $410 Ending work in process inventory $450 Beginning finished goods inventory $280 Endina finished aoods inventorv $230 . . . O A. $400 O B. $690 O C. $530 O D. $450