Greatwater Manufacturing uses job costing. In May, material requisitions were $44,000 ($39,000 of these were direct materials), and raw material purchases were $57,700. The end of month balance in raw materials inventory was $24,300

What was the beginning raw materials inventory balance?
A) $10,600
B) $43,000
C) $72,400
D) $25,300

A
Explanation: A) X + $57,700 - 44,000 = $24,300
X = $10,600