Selected financial information for Brookeville Manufacturing is presented in the following table (000s omitted). Sales revenue $4,500 Purchases of direct materials $440 Direct labor $500 Manufacturing overhead $720 Operating expenses $740 Beginning raw materials inventory $290 Ending raw materials inventory $240 Beginning work in process inventory $320 Ending work in process inventory Beginning finished goods inventory $330 Ending finished goods inventory $240 $440 A $530 OB $490 C. $730 OD. $440 Sales revenue Purchases of direct materials Direct labor Manufacturing overhead Operating expenses Beginning raw materials inventory Ending raw materials inventory Beginning work in process inventory Ending work in process inventory Beginning finished goods inventory Ending finished goods inventory What was the cost of direct materials used? $4,500 $440 $500 $720 $740 $290 $240 $320 $440 $330 $240 O A. $530 OB. $490 OC. $730 OD. $440