Sunland Company reported the following amounts for May: $273000 Raw materials purchased 13900 Beginning raw materials inventory 9800 Ending raw materials inventory Direct labor incurred 70000 Indirect materials requisitioned and used 5900 Actual manufacturing overhead costs 56000 Beginning work-in-process inventory 17000 Ending work-in-process inventory 13900 How much is the cost of direct materials used in production? 0 $274300. O $273000 O $277100. $271200