Widget Maker Manufacturing Uses Job Costing

Multiple Choice

Widget Maker Manufacturing uses job costing. In May, material requisitions were $44,600 ($39,600 of these were direct materials) , and raw material purchases were $58,700. The end of month balance in raw materials inventory was $25,000. What was the beginning raw materials inventory balance?

A) $10,900
B) $44,100
C) $73,300
D) $25,500