Most companies compute the materials price variance when raw materials are . received from suppliers and transported to raw materials inventory. withdrawn from raw materials inventory and used in production. ordered from suppliers. moved from work in process inventory to finished goods inventory.

Purchased.

Explanation:

when purchased materials are received from suppliers and transported to raw materials inventory rather than waiting to compute the price variance when the materials are withdrawn from raw materials inventory and used in production.  Also, computing the price variance when the materials are purchased allows materials to be carried in the inventory accounts at their standard cost.

two people have to answer or you have to wait a few days

b.. i believe would be the right one sorry if im wrong.