The following data $($in thousands of dollars$)$ have been taken from the accounting records of Karlist Corporation for the just completed year.

Sales $$800$

Raw materials inventory, beginning $$60$

Raw materials inventory, ending $$70$

Purchases of raw materials $$180$

Direct labour $$100$

Manufacturing overhead $$190$

Administrative expenses $$110$

Selling expenses $$150$

Work in process inventory, beginning $$70$

Work in process inventory, ending $$80$

Finished goods inventory, beginning $$120$

Finished goods inventory, ending $$160$

The cost of the raw materials used in production during the year $($in thousands of dollars$)$ was:

Multiple Choice

$$170.$

$$190.$

$$240.$

$$250.$