Beginning raw materials inventory Ending raw materials inventory Direct labor Operating expenses Purchases of direct materials Beginning work in process inventory Ending work in process inventory Sales revenue Manufacturing overhead Beginning finished goods inventory Ending finished goods inventory $460 $230 $340 $720 $470 $380 $700 $4,600 $730 $300 $280 What was the cost of direct materials used? OA. $700 OB. $230 D C. $930 D D. $470