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.	8,100	?	Transferred Out
Purchases	?
End. Bal.	6,500

Cost of Goods Sold
	58,000

Work-in-Process Inventory
Beg. Bal.	7,600	?	Transferred Out
Materials	18,200
Labor	13,600
Overhead	8,100
End. Bal.	?

Finished Goods Inventory
Beg. Bal.	?	?	Transferred Out
Transferred in	39,600
End. Bal.	4,300

What is the amount of the materials purchased?

Multiple Choice

• $18,200.

• $14,600.

• $19,800.

• $16,600.