Using the following information, compute the cost of direct materials used.

Raw materials inventory, January 1	$ 35,000
Raw materials inventory, December 31	50,000
Work in process, January 1	18,000
Work in process, December 31	27,000
Finished goods, January 1	48,000
Finished goods, December 31	60,000
Raw materials purchases	1,100,000
Direct labor	700,000
Factory utilities	225,000
Indirect labor	105,000
Factory depreciation	500,000
Operating expenses	630,000

A. $1,100,000.

B.	$1,115,000.

C. $1,135,000.

D. $1,085,000.