Garrett Corporation Provided the Following Information for the Year What Was the Amount of Direct Materials Used in Production

Garrett Corporation provided the following information for the year: $\begin{array} { | l | r | } \hline\text { Beginning Balance - Work-in-Process Inventory } & \$ 27,000 \\\hline \text { Ending Balance - Work-in-Process Inventory } & 56,000 \\\hline \text { Beginning Balance - Direct Materials } & 83,000 \\\hline \text { Ending Balance - Direct Materials } & 60,000 \\\hline \text { Purchases - Direct Materials } & 360,000 \\\hline \text { Direct Labor } & 471,000 \\\hline \text { Indirect Labor } & 18,000 \\\hline \text { Depreciation on Factory Plant and Equipment } & 25,000 \\\hline \text { Plant Utilities and Insurance } & 271,000 \\\hline\end{array}$ What was the amount of direct materials used in production during the year?

A) $66,000
B) $360,000
C) $383,000
D) $831,000