The Following Information Is Available for the Year Ended December

Multiple Choice

The following information is available for the year ended December 31: $$\begin{array} { l | c } \text { Beginning raw materials inventory } & \$ 21,500 \\\hline \text { Raw materials purchases } & 74,000 \\\hline \text { Ending raw materials inventory } & 23,000 \\\hline \text { Offes supplies expense } & 2,400\end{array}$$ The amount of raw materials used in production for the year is:

A) $95,500.
B) $76,400.
C) $70,100.
D) $74,900.
E) $72,500.