The Following Information Is Available for the Year Ended December

Multiple Choice

The following information is available for the year ended December 31:

$\begin{array}{lr}\text { Beginning raw materials inventory } & \$ 11,000 \\\text { Raw materials purchases } & 86,000 \\\text { Ending raw materials inventory } & 10,400 \\\text { Manufacturing supplies expense } & 900\end{array}$
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.