Hougham Corporation uses a job-order costing system and has provided the following partially completed T-account summary for the past year. Raw Materials Bal. 1/1 Debits Bal. 12/31 15,000 Credits 109,000 21,000 The cost of raw materials requisitioned for use in production during the year was: O$109,000 $145,000 $103,000 $124,000