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



Raw materials, inventory, beginning


Raw materials, inventory, ending


Purchases of raw materials


Direct labor


Manufacturing overhead


Administrative expenses


Selling expenses


Work in process inventory, beginning


Work in process inventory, ending


Finished goods inventory, beginning


Finished goods inventory, ending


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.