28) The following information relates to the manufacturing operations of the JNR Printing Company for the year: Raw materials inventory Finished goods Beginning $ 57,000 68,000 Ending $60,000 60,000 The raw materials used in manufacturing during the year totaled $118,000. Raw materials purchased during the year amount to: A) $126,000. B) $107,000. C) $118,000. D) $115,000. E) $121,000