Barricades Corporation provided the following information for the year

Beginning Balance-Work-in-Process Inventory $27,000
Ending Balance-Work-in-Process Inventory 56,000
Beginning Balance-Raw Materials Inventory 83,000
Ending Balance-Raw Materials Inventory 60,000
Purchases-Raw Materials 360,000
Direct Labor 471,000
Indirect Labor 18,000
Depreciation on Factory Plant and Equipment 25,000
Plant Utilities and Insurance 271,000

What was the amount of direct materials used in production during the year?
A) $66,000
B) $360,000
C) $383,000
D) $831,000

C .C)
Beginning Balance—Raw Materials Inventory $83,000
Purchases—Raw Materials 360,000
Ending Balance—Raw Materials Inventory (60,000 )
Direct Materials Used $383,000