Direct materials: Beginning inventory Purchases Ending inventory Direct manufacturing labour Manufacturing overhead Ending work in process inventory Beginning work in process inventory Ending finished goods inventory Beginning finished goods inventory What is Frazer's cost of direct materials used during the year? OA. $356,000 O B. $360,000 OC. $372,000 OD. $364,000 DE. $308,000 $100,000 308,000 52,000 80,000 60,000 20,000 4,000 80,000 120,000