the following data in thousands of dollars have been taken from the accountin contin 459571

The following data (in thousands of dollars) have been taken from the accounting records of Karlana Corporation for the just-completed year.

Sales

$910

Raw materials, inventory, beginning

$80

Raw materials, inventory, ending

$20

Purchases of raw materials

$100

Direct labor

$130

Manufacturing overhead

$200

Administrative expenses

$160

Selling expenses

$140

Work in process inventory, beginning

$40

Work in process inventory, ending

$10

Finished goods inventory, beginning

$130

Finished goods inventory, ending

$150

8. The cost of the raw materials used in production during the year (in thousands of dollars) was

A. $180.

B. $120.

C. $160.

D. $40.