Waterway Manufacturing Inc's accounting records reflect the following inventories: Dec. 31. Dec. 31. 2020 2012 Raw materials inventory $100800 $80400 Work in process inventory 130600 145600 Finished goods inventory 124400 114400 During 2020, Waterway purchased $950600 of raw materials, incurred direct labour costs of $124800, and incurred manufacturing overhead totalling $160700. How much raw materials is transferred to production during 2020 for Waterway Manufacturing? O $1240700 $971000 $950600 $930200