Inventories: August 1 August 31

Raw materials: $15,000 ?

Work in process: $11,000 $10,000

Finished goods: ?   $7.000

Additional Data:

Direct labor costs   $8,000

Manufacturing overhead costs $10,000

Cost of goods manufactured $26,000

Advertising and selling costs $7.000

Raw materials purchases $9,000

What was the ending. raw materials inventory on August 31?

A) $17,000

B) $13,000

C) $31,000

D) $24,000