Answer:
$209,500
Explanation:
Given that,
Beginning balance in Raw Materials Inventory = $ 13,600
Purchases of raw material = $211,000
Ending balance in Raw Materials Inventory = $15,100
Cost of direct materials transferred into production:
= Beginning balance in Raw Materials Inventory + Purchases - Ending balance in Raw Materials Inventory
= $ 13,600 + $211,000 - $15,100
= $209,500