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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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