A. This question is like a cost of goods sold question and the formula that we need to use is: beginning inventory + purchases - materials used = ending inventory. Putting the numbers into the formula, we get $27,500 + X - $128,900 = $28,750. Solving for X, we get $130,150 of materials purchased during the period.
B. This question is like a cost of goods sold question and the formula that we need to use is: beginning inventory + purchases - materials used = ending inventory. This answer does not take into account the beginning inventory.
C. This question is like a cost of goods sold question and the formula that we need to use is: beginning inventory + purchases - materials used = ending inventory. This answer does not take into account the ending inventory.
D. This question is like a cost of goods sold question and the formula that we need to use is: beginning inventory + purchases - materials used = ending inventory. This answer switches the beginning and ending inventory amounts in the formula.