8-10

The following information relates to the manufacturing operations of the JNR Printing Company for the year. The raw materials used in manufacturing during the year totaled $118, 000 Raw materials purchased during the year amount to: $107, 000. $115, 000. $118, 000. $121, 000. $126, 000. Craigmont Company's direct materials costs are $3, 000, 000, its direct labor cost total $7, 000, 000, and its factory overhead costs total $5, 000, 000. Its prime costs total: $10, 000, 000. $8, 000, 000. $12, 000, 000. $5, 000, 000. $15, 000, 000. Which of the following is not part of the materials activity in the flow of manufacturing activities? Beginning raw materials Beginning work in process Raw materials purchases Raw materials available for use Ending raw materials