Darius Manufacturing,Inc The Inventory Account Balances as of January 1 Are Given

question 136

Multiple Choice

Darius Manufacturing,Inc.provided the following information for the year: $\begin{array} {| l | r |} \hline \text { Purchases - Direct Materials } & \$ 90,000 \\\hline \text { Plant Utilities and Insurance } & 67,500 \\\hline \text { Indirect Materials Used } & 11,040 \\\hline \text { Indirect Labor } & 4420 \\\hline \text { Direct Materials Used in Production } & 99,000 \\\hline \text { Direct Labor } & 119,500 \\\hline \text { Depreciation on Factory Plant and Equipment } & 5000 \\\hline \text { Cost of Goods Manufactured } & 291,500 \\\hline\end{array}$ The inventory account balances as of January 1 are given below.
$\begin{array} { | l | r | } \hline \text { Direct Materials } & \$ 46,000 \\\hline \text { Work-in-Process Inventory } & 1000 \\\hline \text { Finished Goods Inventory } & 50,000 \\\hline\end{array}$ What is the ending balance in the Work-in-Process Inventory account?

• A) $15,960
• B) $1000
• C) $50,000
• D) $45,000

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Definitions:

Primary Deviation

The initial act or acts of rule-breaking that may not affect an individual's self-image or lead to societal labeling as deviant.

Labeling Theory

A sociological theory suggesting that labeling individuals as deviant can influence their self-identity and behavior, possibly leading to further deviance.

Secondary Deviation

The stage in which an individual comes to accept the label of "deviant" and takes on a deviant identity as a result of societal reactions.

Symbolic Interactionist

A practitioner or adherent of Symbolic Interactionism, emphasizing the study of how people negotiate the meaning of social life during interactions.