Question & Answer: Dolan Company's accounting records reflect the following inventories: Dec.31, 2013 Dec.31, 2012 Raw mat…..

Dolan Company’s accounting records reflect the following inventories: Dec.31, 2013 Dec.31, 2012 Raw materials inventory $310,000 $260,000 Work in process inventory 300,000 160,000 Finished goods inventory 190,000 150,000 During 2013, $600,000 of raw materials were purchased, direct labor costs amounted to $500,000, and manufacturing overhead incurred was $480,000. thw total raw materials available foe use during 2013 for Dolan company is ………….

Answer Should be 860,000 – how did we get it?