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so like any of these accounts like the work in process and things like that you can like follow this same type of format so if you have youll start with like your beginning raw materials number and youll add to that any purchases that you made during the month and then so ill give you in this case itll give you the raw materials that are available for use okay so then from that if you subtract your ending inventory itll give you the raw materials that you used okay does that make sense yeah so like that time talking about guessing so we knew this was a thousand we knew this was three thousand and we knew the ones they used was 18 000. so if we work backwards ill add these two together to get our raw materials available so we know thats 21 000 and then well subtract again to find this missing number so thats where you get the 20 thousand you