Use the information below to answer the following question(s).

To follow is selected financial data from Harmon Manufacturing for the most recent year.

Ending raw materials inventory	$19,000
Ending work in process inventory	$42,000
Ending finished goods inventory	$54,100
Amount of underallocated manufacturing overhead	$3,100
Cost of goods sold for year	$81,000
Cost of raw materials purchased during year	$45,300
Cost of direct materials requisitioned during year	$41,700
Cost of indirect materials requisitioned during year	$7,100
Cost of goods completed during year	$110,000
Manufacturing overhead allocated	$60,000
Manufacturing overhead % of direct labour cost	125%

What is the beginning raw materials inventory at Harmon Manufacturing?

A $67800

B $15400

C $22500

D $3500