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Omaha LLC had the following inventory amounts: 9/30/2020 12/31/2020 Raw materials 3376 3576 WIP 4568 4372 Finished goods 3535 pDuring Q4 2020, the company purchased $7234 of raw materials. In addition, the firm incurred the following costs during the quarter: direct labor of $3650, variable manufacturing overhead of $2532, fixed manufacturing overhead of $3001, variable non-manufacturing overhead of $4077, and fixed non-manufacturing overhead of $5402. Cost of goods sold in Q4 was 15317. Omaha uses full absorption costing. How much raw materials did Omaha transfer to WIP in Q4 2020?

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Answer: b

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