Al's Wooden Turnings (AWT) makes wooden objects intended for home kitchen use. The following inventory balances appeared on Al's balance sheet. (Note that the most current financial information is presented in the first column)

	Dec. 31, 2019	Dec. 31, 2018
Raw materials inventory	$ 8,000	$ 10,000
Work-in-process inventory	600,000	550,000
Finished goods inventory	350,000	410,000

Al's Wooden Turnings had $1,265,000 in sales for the year ended December 31, 2019. The company also had the following costs for that year:

Selling	$ 90,000
General and administrative	$240,000
Raw materials purchases	$100,000
Direct labor used in production	$125,000
Manufacturing overhead	$630,000

Of the total raw materials used in production for the year, $12,000 was for indirect materials.

Using the information presented above, prepare the schedule of raw materials placed in production for the year ended December 31, 2019. Using your schedule, give the value of direct materials placed in production.

a.

$78,000

b.

$90,000

c.

$102,000

d.

$110,000