Using the following information, compute the cost of direct materials used.

Raw materials inventory, January 1 $ 35,000
Raw materials inventory, December 31 50,000
Work in process, January 1 18,000
Work in process, December 31 27,000
Finished goods, January 1 48,000
Finished goods, December 31 60,000
Raw materials purchases 1,100,000
Direct labor 700,000
Factory utilities 225,000
Indirect labor 105,000
Factory depreciation 500,000
Operating expenses 630,000
A. $1,100,000.

B.

$1,115,000.

C. $1,135,000.

D. $1,085,000.