Carson Company reported the following amounts for December:

Beginning raw materials inventory	$10,000
Beginning work in process inventory	20,000
Beginning finished goods inventory	45,000
Raw materials purchases	75,000
Wages paid	13,000
Applied manufacturing overhead	92,000
Ending raw materials inventory	8,000
Ending work in process inventory	14,000
Ending finished good inventory	50,000

What amount of raw materials was used in production in December?

Select one:

a. $71,000

b. $73,000

c. $77,000

d. $85,000

Given the following data for Scurry Company, what is the cost of goods sold?

Beginning inventory of finished goods		$100,000
Cost of goods manufactured		700,000
Ending inventory of finished goods		200,000
Beginning work-in-process inventory		300,000
Ending work-in-process inventory		50,000

Select one:

a. $800,000

b. $600,000

c. $950,000

d. $500,000