
Answer:
a. $92,000
Explanation:
Journal Entries
                        Dr.        Cr.
Purchase of Inventory
Raw Material Inventory    $76,500
Cash / Account Payable             $76,500
Transferred to production
Work in Process          $88,700
Manufacturing overhead   $3,300
Raw Material Inventory              $92000
So, Raw Inventory account is credited By $92,000.