The accounting records for 2020 of Ljubojevic Manufacturing Co. showed the following information: Raw materials purchased Direct labor payroll Factory overhead Freight in Increase in raw materials inventory Decrease in finished goods inventory Increase in work in process inventory The cost of raw materials used for the period amounted to O a. P 1,380,000 Ob. P 1,335,000 O c. P 1,245,000 Od. P 1,290,000 P 1,290,000 600,000 900,000 135,000 45,000 150,000 60,000