Sunland Company's accounting records reflect the following inventories: Dec. 31, 2020 Dec. 31, 2019 Raw materials $230000 $180000 inventory Work in process inventory 300000 160000 Finished goods inventory 190000 150000 During 2020, $720000 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 2020 for Sunland Company is $950000. $670000. $580000. $900000.