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Question - What is the cost of materials available for use assuming the following data?
Materials inventory, January 1 - $33,660; materials purchases - $148,800; direct labor - $120,000; work in process inventory, January 1 - $336,000; selling expense - $28,800; materials inventory, December 31 - $48,000; manufacturing overhead - $360,000; work in process inventory, December 31 - $288,000; transportation-in - $600.
A. $48,000
B. $183,060
C. $33,660
D. $182,460
E. None of the above.
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