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Beginning raw materials inventory on 1 / 1 / 2 3 totaled $ 1 2 , 0 0 0 , while ending raw materials inventory

Beginning raw materials inventory on 1/1/23 totaled $12,000, while ending raw materials inventory on 1/31/23 totaled $16,000. Purchases of raw materials during the month of January totaled $22,000.
(a.) Calculate the cost of raw materials available for use in January.
(b.) Calculate the cost of raw materials used in production during January.

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