Final answer:
To find the beginning raw materials inventory balance for Sonnheim Manufacturing, we used the formula: Beginning Inventory + Purchases - Material Requisitions = Ending Inventory. Our calculation resulted in $25,370, which does not match any of the provided options, suggesting there may be a mistake in the question or the options.
Step-by-step explanation:
The question asks us to calculate the beginning raw materials inventory balance for Sonnheim Manufacturing, using job costing principles. We are given the material requisitions for May ($53,061), the raw material purchases for May ($32,829), and the end-of-month raw materials inventory balance ($5,138).
To solve this, we use the formula:
Beginning Inventory + Purchases - Material Requisitions = Ending Inventory
Using the provided figures:
Beginning Inventory + $32,829 - $53,061 = $5,138
To find the Beginning Inventory, we rearrange the formula:
Beginning Inventory = $53,061 + $5,138 - $32,829
Beginning Inventory = $25,370
Therefore, the beginning raw materials inventory balance was $25,370, which is not listed as an option in the provided choices, indicating a potential error in the question or the response options. For the purpose of answering as per the provided choices, we must choose the closest available answer. However, none of the options provided is close to our calculated result; hence, the student should be advised to double-check the question and the response options or to consult the instructor for clarification.