DistaBricks manufactures custom brick and applies job-order costing. The following information relates to the fiscal year ending December 31, 2017.

Beginning balance in Raw Materials Inventory $ 13,600

Purchases of raw material 211,000

Ending balance in Raw Materials Inventory 15,100

Beginning balance in Work in Process 18,700

Ending balance in Work in Process 16,500

Direct labor cost 78,600

Manufacturing overhead applied 47,900

Actual manufacturing overhead 44,800

Beginning balance in Finished Goods 26,200

Ending balance in Finished Goods 24,500

Sales 421,000

Selling expenses 115,400

General and administrative expenses 75,900

How much is the cost of direct materials transferred into production?

	A.	$224,600
	B.	$209,500
	C.	$212,500
	D.	$211,000

Answer rating: 100% (QA)

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