Ingredient A12H Is a Raw Material Used to Make Calvin

Multiple Choice

Ingredient A12H is a raw material used to make Calvin Corporation's major product.The standard cost of Ingredient A12H is $23.00 per ounce and the standard quantity is 3.8 ounces per unit of output.Data concerning the compound for October appear below:
$$\begin{array} { | l | r | } \hline \text { Cost of material purchased in October, per ounce } & \$ 23.10 \\\hline \text { Material purchased in October, ounces } & 2,300 \\\hline \text { Material used in production in October, ounces } & 2,120 \\\hline \text { Actual output in October, units } & 600 \\\hline\end{array}$$ The raw material was purchased on account.The debit to the Raw Materials account for October would total:

A) $52,900.
B) $52,440.
C) $48,760.
D) $53,130.