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The Financial Records for the Harrison Manufacturing Company Have Been

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The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.
 The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.      \begin{array}{l} \text { Work-in-Pracess Inventary }\\ \hline  \begin{array} { r r | r r }  \text { Beg. Bal. } & 7,500 & ? & \text { Transferred Out } \\ \text { Materials } & 18,000 & & \\ \text { Labor } & 13,500 & & \\ \text { Overhead } & 8,000 & & \\ \hline \text { End. Bal. } & ? & \end{array} \end{array}   \begin{array}{l} \text { Finiched Guads Inventary }\\  \hline\begin{array} { r r | r r }  \text { Beg. Bal. } & \text { ? } & ? & \text { Transferred Out } \\ & & & \\ \text { Trarsferred in } & 39,500 & & \\ \hline \text { End. Bal. } & 4,200 & \end{array} \end{array}  - What is the amount of the materials purchased? A)  $14,400. B)  $16,400. C)  $18,000. D)  $19,600.
 The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts.      \begin{array}{l} \text { Work-in-Pracess Inventary }\\ \hline  \begin{array} { r r | r r }  \text { Beg. Bal. } & 7,500 & ? & \text { Transferred Out } \\ \text { Materials } & 18,000 & & \\ \text { Labor } & 13,500 & & \\ \text { Overhead } & 8,000 & & \\ \hline \text { End. Bal. } & ? & \end{array} \end{array}   \begin{array}{l} \text { Finiched Guads Inventary }\\  \hline\begin{array} { r r | r r }  \text { Beg. Bal. } & \text { ? } & ? & \text { Transferred Out } \\ & & & \\ \text { Trarsferred in } & 39,500 & & \\ \hline \text { End. Bal. } & 4,200 & \end{array} \end{array}  - What is the amount of the materials purchased? A)  $14,400. B)  $16,400. C)  $18,000. D)  $19,600.
 Work-in-Pracess Inventary  Beg. Bal. 7,500? Transferred Out  Materials 18,000 Labor 13,500 Overhead 8,000 End. Bal. ?\begin{array}{l}\text { Work-in-Pracess Inventary }\\\hline \begin{array} { r r | r r } \text { Beg. Bal. } & 7,500 & ? & \text { Transferred Out } \\\text { Materials } & 18,000 & & \\\text { Labor } & 13,500 & & \\\text { Overhead } & 8,000 & & \\\hline \text { End. Bal. } & ? &\end{array}\end{array}
 Finiched Guads Inventary  Beg. Bal.  ? ? Transferred Out  Trarsferred in 39,500 End. Bal. 4,200\begin{array}{l}\text { Finiched Guads Inventary }\\ \hline\begin{array} { r r | r r } \text { Beg. Bal. } & \text { ? } & ? & \text { Transferred Out } \\& & & \\\text { Trarsferred in } & 39,500 & & \\\hline \text { End. Bal. } & 4,200 &\end{array}\end{array}
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What is the amount of the materials purchased?


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