Sheridan Company's accounting records reflect the following inventories: Dec. 31, 2022 Dec. 31, 2021 Raw materials inventory $220000 $170000 Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2022, $710000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. The total raw materials available for use during 2022 for Sheridan Company is $930000. $570000. $660000. $880000