0:43:29 job-order costing system and has prov Walsh Corporation use following partially completed T-account summary for the past year. s a Raw Materials 17,000 Credits Bal. 1/1 ? Debits 97,000 Bal. 12/31 30,000 Work In Process 19,000 Credits 506,000 Bal. 1/1 Direct materials 74,000 Direct labor 13,000 Overhead applied 257,000 Bal. 12/31 ? The cost of indirect materials requisitioned for use in production during the year was: Select one: a. $13,000 b. $40,000 c. $10,000 d. $74,000