Using the following information, compute the cost of direct materials used. Raw materials inventory, January 1 Raw materials inventory, December 31 Work in process, January 1 Work in process, December 31 Finished goods, January 1 Finished goods, December 31 Raw materials purchases Direct labor Factory utilities Indirect labor Factory depreciation Operating expenses A. $1,800,000. B. $1,770,000. C. $1,830,000. D. $1,740,000 $ 30,000 60,000 27,000 18,000 60,000 48,000 1,800,000 890,000 225,000 75,000 500,000 630,000