Sumter Company recently had a fire in its accounting office, which destroyed most of its records. Only the following information could be salvaged for the year: Direct labor Factory overhead Cost of goods sold Work in process, January 1 Finished goods, January 1 Work in process, December 31 $400,000 200,000 800,000 80,000 160,000 100,000 120,000 Finished goods, December 31 The cost of direct materials used in production during the year is Ca. $140,000 Ob. $200,000. c. $260,000 d. $180,000.