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The following information is from the manufacturing budget and budgeted financial statements of Altman Corp.:
Direct materials inventory 1/1…$86,000
Direct materials inventory 12/31…$102,000
Direct materials budgeted for use during year…$344,000
Accounts payable to suppliers, 1/1…$54,000
Accounts payable to suppliers 12/31…$64,000
1. Refer to the information above. For the year, budgeted purchases of direct materials amounted to:
A. $344,000.
B. $328,000.
C. $360,000.
D. $370,000.
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