Ending work in process inventory Ending finished goods inventory Amount of underallocated manufacturing overhead Cost of goods sold for year Cost of raw materials purchased during year Cost of direct materials requisitioned during year Cost of indirect materials requisitioned during year Cost of goods completed during year Manufacturing overhead allocated Manufacturing overhead % of direct labor cost $44,700 $53,900 $5,400 $85,100 $45,400 $44,200 $8,000 $120,400 $60,300 125% What is the beginning raw materials inventory? (Assume that indirect materials are included in Raw Materials Inventory.) O A. $52.200 O B. $6,800 . $20.700 O D. $28,700