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 Credits7 97,000 0,000 Work In Process 506,000 Bal. 1/1 Direct materials Direct labor Overhead applied257 000 Bal 12/31 19,000 Credits 74,000 3,000 The cost of indirect materials requisitioned for use in production during the year was: A) $74 000 B) $10.000 C) 140,000 D) 312,000