Venus International makes customized furniture and uses job order costing. During a period, its beginning raw materials inventory was $$10,000.$ It purchased raw materials of $$20,000$ and ended the period with ending raw materials inventory of $$3,000.$ What is the cost of raw materials transferred to Work in Process Inventory?

multiple choice $1$

$$27,000$

$$33,000$

$$30,000$

$$20,000$