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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 youamp;#39;ll start with like your beginning raw materials number and youamp;#39;ll add to that any purchases that you made during the month and then so iamp;#39;ll give you in this case itamp;#39;ll give you the raw materials that are available for use okay so then from that if you subtract your ending inventory itamp;#39;ll 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 iamp;#39;ll add these two together to get our raw materials available so we know thatamp;#39;s 21 000 and then weamp;#39;ll subtract again to find this missing number so thatamp;#39;s where you get the 20 thousand you