The Following Information Is Available for Barnes Company for the Fiscal

question 46

Multiple Choice

The following information is available for Barnes Company for the fiscal year ended December 31:
$\begin{array}{llr} \text { Beginning finished goods inventory in units } &0\\ \text {Units produced } &4,800\\ \text { Units sold } &4,000\\ \text { Sales } &\$400,000\\ \text { Materials cost } &\$96,000\\ \text { Variable conversion cost used } &\$48,000\\ \text { Fixed manufacturing cost} &\$72,000\\ \text { Indirect operating costs (fixed) } &\$80,000\\\end{array}$

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The absorption costing operating income is:

• A) $120,000
• B) $140,000
• C) $128,000
• D) $112,000

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Definitions:

Append Query

A database operation that adds records from one or more tables to one or more existing tables.

Data Types

Defined categories for data within programming and database environments that determine the kind of data values that can be stored and manipulated within a column or variable.

Target Table

In database operations, especially in insertion or update actions, the table in which data is to be added or modified.

Join Line

A graphical representation in database software that illustrates the relationship or linkage between two database tables based on common fields.