The following data (in thousands of dollars) have been taken from the accounting records of Karlana Corporation for the just completed year. Sales S910 Raw materials inventory, beginning. S80 Raw materials inventory, ending S20 Purchases of raw materials $100 Direct labor... S130 Manufacturing overhead. S200 Administrative expenses S160 Selling expenses. $140 Work in process inventory, beginning $40 Work in process inventory, ending. S10 Finished goods inventory, beginning. S130 Finished goods inventory, ending SI30 The cost of the raw materials used in production during the year (in thousands of dollars) was: A $180 OB. $160 OC. $40 OD. $120