Which of the following is not part of the materials activity in the flow of manufacturing activities?

a. Beginning raw materials

b. Beginning work in process

c. Raw materials purchases

d. Raw materials available for use

e. Ending raw materials

b. Beginning work in process

Explanation:

Work in process (WIP) doesn't form part of the flow of manufacturing activities.

The flow of manufacturing activities include the following format:

Opening raw materials

+ Raw materials Purchases

Raw materials available for use in production

- Ending Raw Materials Inventory

Raw Materials Used in Production

For manufacturing activities an entity will have the opening raw material to be used in production and will include more raw material purchased during the period which will total as the raw materials available for use in production. Through out the manufacturing activities the raw material available for use is utilized and any quantity that remains (i. e closing inventory) is subtracted to get raw material used in production, which also represents the cost of material used in the calculation of cost of goods sold (COGS).

Beginning work-in-progress is not part of material activity in the flow of manufacturing activities.

The correct answer is B

Explanation:

Beginning work-in-progress is a component of production activities, which does not form an integral part of raw material activity in the flow of manufacturing activities.