The Cost of Raw Materials Transferred to Production in 2019

Multiple Choice

$$\begin{array} { l r r } & 2018 & 2019 \\\text { Finished goods inventory } & \$ 20000 & \$ 10000 \\\text { Work in process inventory } & 12000 & 15000 \\\text { Raw materials inventory } & 6000 & 8000 \\\text { Purchases of raw materials } & & 17000 \\\text { Cost of goods manufactured } & & 50000\end{array}$$ The cost of raw materials transferred to production in 2019 is:

A) $15 000.
B) $19 000.
C) $27 000.
D) $50 000.