The following data were taken from the records of Westbrooks Company:

INVENTORIES	Aug. 31, 2020	Sept. 30, 2020
Raw Materials	?	50,000
Work-in-Process	80,000	95,000
Finished Goods	60,000	78,000

Additional Information:

Raw materials purchased	46,000
Direct materials used in production	36,000
Factory overhead, 75% of direct labor cost	63,000
Selling and administrative expenses, 12.5% of sales	25,000
Net Income for September 2020	25,000

1. What is the total manufacturing cost?

a. 183,000

b. 168,000

c. 200,000

d. 150,000

2. How much is the raw materials inventory beginning balance (August 31, 2020)?

a. 41,000

b. 40,000

c. 41,500

d. 42,000