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The following data (in thousands of dollars) have been taken from the accounting records of Karling Corporation for the just completed year. Sales $990 Raw

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

Sales $990
Raw materials inventory, beginning $40
Raw materials inventory, ending $70
Purchases of raw materials $120
Direct labour $200
Manufacturing overhead $230
Administrative expenses $150
Selling expenses $140
Work in process inventory, beginning $70
Work in process inventory, ending $50
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:

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