Sunland Company's accounting records reflect the following inventories: Dec. 31, 2020 Dec. 31, 2019 Raw materials $270000 $220000 inventory Work in process 300000 160000 inventory Finished goods inventory 190000 150000 During 2020, $760000 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 O $620000. O $980000. O $710000. O $1030000.