Question: 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 

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) 18.400 (B) 152.500 146.400 (D) 16.700 E) 169.200

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