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Work in process, January 1 : 18,400 Raw materials inventory, January 1: 16,700 Raw materials purchases 152,500 Total raw materials available for use 169,200 Less:
Work in process, January 1 : 18,400
Raw materials inventory, January 1: 16,700
Raw materials purchases 152,500
Total raw materials available for use 169,200
Less: Raw materials inventory, December 31: 22,800
Direct materials used: ?
a)16.700
b)152.500
c)146.400
d)169.200
e)18.400
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