The Following Information Comes from the Annual Reports of Devin

question 83

Multiple Choice

The following information comes from the annual reports of Devin Designs.
$$\begin{array} { | l | r | r | r | } \hline & { \mathbf { 2 0 1 7 } } & { \mathbf { 2 0 1 5 } } &\mathbf {2 0 1 5 } \\\hline \text { Beginning irventary } & ? & ? & 2 , 2 5 0\\\hline \text { Purchases } & 12,652 & ? & ? \\\hline \text { Goods available for sale } & ? & ? & 12 ,899\\\hline \text { Ending irventary } & ? &2 , 6 6 2 & ? \\\hline \text { Cost of goods sald } & 12,213 & 10 , 9 08& 10,490 \\\hline\end{array}$$

What is the beginning inventory amount for 2017?

• A)$439
• B)$8,246
• C)$10,908
• D)$2,662

---

Definitions:

Governor Cut-Out Pressure

The maximum pressure at which a compressor's governor stops the compressor from pumping air, usually to prevent over-pressurization in pneumatic systems.

Spring Brake Chamber

A component in air brake systems that uses spring force to apply the brakes for parking and emergency stopping.

Cage

A component in machinery, like bearings, that holds rolling elements in place while allowing them to rotate or slide.

Brake Adjustment

Brake Adjustment involves calibrating the brake system to ensure optimal contact between the brake pads and the rotors or drums, ensuring efficient stopping power and safety.