Raw materials purchased were $18,640 and ending inventory of raw materials was $5,200. If raw materials beginning inventory was 30% of materials used in the process, what was the cost of materials used in production?

A) $9,408
B) $19,200
C) $34,057
D) $26,629

B
Explanation: B)
Purchases - End inventory = Used - Beginning inventory
18,640 - 5,200 = Used - .30 Used
13,440 = .70 Used
13,440 / .70 = 19,200