If the beginning balance in raw materials inventory is Rs. 5,000, the ending balance is Rs. 3,500 and material of Rs. 60,000 was purchased, what is the amount of materials transferred to work-in-processinventory during the period?

A. Rs. 58,500

B. Rs. 60,000

C. Rs. 61,500

D. Rs. 68,500

Answer: Option C