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Vaughn Manufacturing's accounting records reflect the following inventories: Dec. 31, 2017Dec. 31, 2016 Raw materials inventory$350000$290000Work in process inventory300000160000Finished goods inventory190000150000 During 2017, $840000 of

Vaughn Manufacturing's accounting records reflect the following inventories:

Dec. 31, 2017Dec. 31, 2016Raw materials inventory$350000$290000Work in process inventory300000160000Finished goods inventory190000150000

During 2017, $840000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000.

The total raw materials available for use during 2017 for Vaughn Manufacturing is

$780000.

$1190000.

$700000.

$1130000.

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