The following data (in thousands of dollars) have been taken from the accounting records of Karlana Corporation for the just completed year. Sales $910 Raw materials inventory, beginning. $80 Raw materials inventory, ending. S20 Purchases of raw materials. $100 Direct labor... S130 Manufacturing overhead. $200 Administrative expenses. $160 Selling expenses. $140 Work in process inventory, beginning. $40 Work in process inventory, ending.. S10 Finished goods inventory, beginning.... $130 Finished goods inventory, ending The cost of the raw materials used in production during the year (in thousands of dollars) was: S150 $180 $40 $120 $160