The Following Are Margin Co $\begin{array}{lrr} \text { Drrect Materials } &\$100,000\\ \text { Direct Labor } &90,000\\ \text { Factory Overhead } &4,000\\\end{array}$

question 73

Multiple Choice

The following are Margin Co.'s production costs for December:
$\begin{array}{lrr} \text { Drrect Materials } &\$100,000\\ \text { Direct Labor } &90,000\\ \text { Factory Overhead } &4,000\\\end{array}$

What amount of costs should be traced to specific products in the production process? (CPA adapted)

• A) $194,000.
• B) $190,000.
• C) $100,000.
• D) $90,000.

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