Sigma Manufacturing Company's accounting records reflect the following inventores Ending inventories. Beginning inventories Raw materials inventory $80,000 $120.000 Work in process inventory 200,000 60.000 Finished goods inventory 90.000 50.000 During 2020, $300,000 of raw materials were purchased, direct labor costs amounted to $300.000, and manufacturing overhead incurred was $380,000. The total cost of Raw Materials Used during 2020 for Men Company is Select one 3. 340,000 b. 350,000 c. 300,000 d. 360,000