l records for the Harrison Manufocturing Company have been destroyed i The cost accountant now asks for your assistance in computing the missing amounts. n a fire. The following information has been obtained from a separate set of books maintained by the cost occou Materials Inventory 9400 Cost of Goods Sold Beg. Bal Transferred Out 71,000 End, Bal 7800 Work-In-Process Inventory Finished Goods Inventory Beg Bal Materials Labor Overhead End. Bal 8.900 20,800 14.900 9.400 Transferted Out Beg Bal Transferred Out Transferred in End. Bal 10.900 5,600 What is the amount of the materials purchased? O $22.400 O $19.200. O $17200 O $20800