Cai Corporation uses a job-order costing system and has provided the following partially completed T-account summary for the past year. Raw MaterialsBal. 1/117,000Credits?Debits97,000  Bal. 12/3130,000  Work In ProcessBal. 1/119,000Credits506,000Direct materials74,000  Direct labor13,000  Overhead applied257,000  Bal. 12/31?   The cost of indirect materials requisitioned for use in production during the year was: 

A. $13,000
B. $40,000
C. $74,000
D. $10,000


Answer: D

Business

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