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What is the cost of materials available for use assuming the followin

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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