To Follow Is Selected Financial Data from Harmon Manufacturing for the Most

question 82

Multiple Choice

To follow is selected financial data from Harmon Manufacturing for the most recent year. $\begin{array}{|l|cc|}\hline \text { Ending raw materials inventory } & \$ & 19,000 \\\hline \text { Ending work in process inventory } & \$ & 42,000 \\\hline \text { Ending finished goods inventory } & \$ & 54,100 \\\hline \begin{array}{l}\text { Amount of underallocated manufacturing } \\\text { overhead }\end{array} & \$ & 3,100 \\\hline \text { Cost of goods sold for year } & \$ & 81,000 \\\hline \text { Cost of raw materials purchased during year } & \$ & 45,300 \\\hline \text { Cost of direct materials requisitioned during year } & \$ & 41,700 \\\hline \begin{array}{l}\text { Cost of indirect materials requisitioned during } \\\text { year }\end{array} & \$ & 7,100 \\\hline \text { Cost of goods completed during year } & \$ & 110,000 \\\hline \text { Manufacturing overhead allocated } & \$ & 60,000 \\\hline \text { Manufacturing overhead \% of direct labor cost } & & 125 \% \\\hline\end{array}$

- What is the beginning raw materials inventory?

• A)$15,400
• B)$22,500
• C)$ 3,500
• D)$67,800

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