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 2 Transferred Out Purchases 2 Cost of Goods Sold 58,000 2 Finished Goods Inventory Beg. Bal. 2 Transferred Out End. Bal. 6,500 Work-in-Process Inventory Beg. Bal. 7,600 2 Transferred Out Materials 18,200 Labor 13,600 Overhead B, 100 End. Bal. 2 Transferred in End. Bal. 39,600 4,300 What is the amount of the materials purchased? Multiple Choice 519,800 $14,600 $18,200 $16,500