The Following Information Is Available for the Year Ended December

Multiple Choice

The following information is available for the year ended December 31: $\begin{array} { | l | r | } \hline \text { Beginning raw materials inventory } & \$ 11,000 \\\hline \text { Raw materials purchases } & 86,000 \\\hline \text { Ending raw materials inventory } & 10,400 \\\hline \text { Manufacturing supplies expense } & 900 \\\hline\end{array}$ The amount of raw materials used in production for the year is:

A) $87,500.
B) $85,700.
C) $86,900.
D) $85,400.
E) $86,600.