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Question - Barricades Corporation provided the following information for the year:

Beginning Balancelong dash-Work-in-Process Inventory $27,000
Ending Balancelong dash-Work-in-Process Inventory 56,000
Beginning Balancelong dash-Raw Materials Inventory 83,000
Ending Balancelong dash-Raw Materials Inventory 60,000
Purchaseslong dash-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. $383,000

B. $66,000

C. $360,000

D. $831,000

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