The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.

Direct Materials Inventory			Cost of Goods Sold
Beg. Bal.	8,000	Transferred Out?		$57,000
Purchases	?
End. Bal.	6,400
Work-in-Process Inventory			Finished Goods Inventory
Beg. Bal.	7,500	Transferred Out?	Beg. Bal.	?	Transferred Out?
Materials	18,000
Labor	13,500
Overhead	8,000		Transferred in	39,500
End. Bal.	?		End. Bal.	4,200

What is the amount of the materials purchased?

A- $14,400.

B- $16,400.

C- $18,000.

D- $19,600.