Tom Company has provided the following data for the month of November: Inventories Raw materials Work in process Finished goods November 1 November 30 $17,000 ? $14,000 $12,000 ? $9,000 Additional Data: Sales revenue Direct labor costs Manufacturing overhead costs Selling expenses Administrative expenses Cost of goods manufactured Raw materials purchases 13. The ending raw materials inventory was: A) $11,000 B) $23,000 C) $10,000 D) $12,000 $102,000 $10,000 $12,000 $14,000 $16,000 $40,000 $10,000 14. If the net operating income was $40,000, then the beginning finished goods inventory was: A) $22,000 B) $9,000 C) $42,000 D) $1,000 15. George Company's manufacturing overhead is 20% of its total conversion costs. If direct labor is $45,000 and if direct materials are $53,000, the manufacturing overhead is: A) $11,250 B) $13,250 C) $180,000 D) $24,500