Widget Maker Manufacturing uses job costing. In May, material requisitions were $44,?00 ($391300 of these were direct materials), and raw material purchases were $58000. The end of month balance in raw materials inventor}.r was $25,000. What was the beginning raw materials inventoryr balance? .:;_;in. $11,400 -:2_:1 B. $20,000 -:j_;n 0. $43,700 -:j_;n 0. 302,900