Use the information below answer the following question(s) To follow is selected Divacial data from Harmon Manufacturing for the most recent year Ending raw materials wentary Ending work in process inventory Ending wished goods inventory Amount of underallocated manufacturing overhead Cost of goods sold for year Cost of raw materials purchased during year Cost of direct materials requisitioned during year Cost of indirect materials requisitioned during year $19.000 $42.000 $54,100 $3,100 $81,000 $45 300 $41,700 $7.100 Cost of goods completed during year Manulacturing overhead allocated Marulacturing overhead % of direct labour cost $110,000 $60,000 125% 8 What is the beginning raw materials inventory at Hamon Manufacturing? OA $22.500 OB $15.400 OC. 53 500 OO. 567 800