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
Beg. Bal.	8,700	?	Transferred Out
Purchases	?
End. Bal.	7,100

Cost of Goods Sold
	64,000

Work-in-Process Inventory
Beg. Bal.	8,200	?	Transferred Out
Materials	19,400
Labor	14,200
Overhead	8,700
End. Bal.	?

Finished Goods Inventory
Beg. Bal.	?	?	Transferred Out
Transferred in	40,200
End. Bal.	4,900

What is the amount of the materials purchased?

$17,800.

$15,800.

$19,400.

$21,000.