Carly Manufacturing Company's accounting records reflect the following inventories:
Dec. 31, 2010 Dec. 31, 2009
Raw materials inventory $310,000 $260,000
Work in process inventory 300,000 160,000
Finished goods inventory 190,000 150,000
During 2010, $500,000 of raw materials were purchased, direct labor costs amounted to $600,000, and manufacturing overhead incurred was $480,000. The total raw materials available for use during 2010 for Carly Manufacturing Company is
A) $810,000.
B) $260,000.
C) $450,000.
D) $760,000.