The Following Information Is from the Records of Stretch Limousines

Multiple Choice

The following information is from the records of Stretch Limousines, Inc.: $\begin{array}{lc}\text { Net direct materials purchase cost } & \$ 225,000 \\\text { Total direct materials used } & 275,000 \\\text { Beginning direct material s inventory } & 125,000\end{array}$
The ending direct materials inventory is

A) $175,000.
B) $75,000.
C) $50,000.
D) $100,000.