Given the Following Data Direct Materials Used Is
A) $2,000
B) $4,000
C) $8,000

Given the following data: $$\begin{array} { | l | l | } \hline \text { Work in process, beginning } & \$ 14,000 \\\hline \text { Work in process, ending } & 20,000 \\\hline \text { Direct labor costs } & 4,000 \\\hline \text { Cost of goods manufactured } & 8,000 \\\hline \text { Factory overhead } & 8,000 \\\hline\end{array}$$ Direct materials used is

A) $2,000
B) $4,000
C) $8,000
D) $14,000