The accounting department of Coffee Company provided the following data for 2020: Sales: 144,000 Marketing expenses: 7,200 Administrative expenses: 1,440 Other operating expenses: 720 Purchases: ??? Factory overhead: 20,000 Direct labor: 30,000 Cost of goods sold: 100,600 Inventory accounts: Finished goods inventory, Jan. 1: 14,000 Finished goods inventory, Dec. 31: 20,400 Work in process inventory, Jan. 1: 16,000 Work in process inventory, Dec. 31: 30,000 Raw materials inventory, Jan. 1: 16,000 Raw materials inventory, Dec. 31: 17,000 How much is the cost of materials purchased in 2020? * (1 Point) a. 82,640 O b. 72,000 c. 29,200 d. 115.400