The following information relates to the manufacturing operations of the JNR Printing Company for the year:

	Beginning			Ending
Raw materials inventory	$	49,000		$	52,000
Finished goods		60,000			52,000

The raw materials used in manufacturing during the year totaled $110,000. Raw materials purchased during the year amount to:

• $110,000.

• $118,000.

• $113,000.

• $107,000.

• $99,000.