The Year-End Balance in the Materials Inventory Controlling Account Is

Multiple Choice

The year-end balance in the Materials Inventory controlling account is equal to:

A) The total of the various materials subsidiary ledger accounts (the materials on hand at the end of the period) .
B) The total amount of materials requisitioned during the period.
C) The total amount of materials purchased during the period.
D) The amount of materials debited to the Work-in-Process Inventory account during the period.