Selected financial information for Greek Food Producers is presented in the following table (000s omitted)

Beginning raw materials inventory

$380

Ending raw materials inventory

$240

Direct labor

$290

Operating expenses

$700

Purchases of direct materials

$540

Beginning work in process inventory

$350

Ending work in process inventory

$670

Sales revenue

$4,700

Manufacturing overhead

$780

Beginning finished goods inventory

$320

Ending finished goods inventory

$350

a)$1430

b)$1850

c)$1130

d)$1920