16. Cai Corporation uses a job-order costing system and has provided the following partially completed T- account summary for the past year. Raw Materials Bal 1/1 Debits Bal. 12/31 17,000 Credits 97.000 30,000 Work In Process 506,000 Bal. 1/1 Direct materials Direct labor Overhead applied Bal. 12/31 19,000 Credits 74,000 13,000 257,000 The cost of indirect materials requisitioned for use in production during the year was: A) 374,000 B) 310,000 C) 340,000 D) 313,000