Information from the Records of the Abel Corporation for July

question 171

Multiple Choice

Information from the records of the Abel Corporation for July 2018 was as follows: $\begin{array}{lr}\text { Sales } & \$ 1,230,000 \\\text { Selling and administrative expenses } & 210,000 \\\text { Direct materials used } & 264,000 \\\text { Direct labor } & 300,000 \\\text { Factory overhead * } & 405,000 \\\text { *variable overhead is } \$ 205,000 \text {, fixed overhead is } \$ 200,000 \end{array}$

$\text { Inventories }$
$\begin{array}{lrr}&\text { July 1, } 2018 & \text { July } 31,2018\\\hline\text { Direct materials } & \$ 36,000 & \$ 42,000 \\\text { Work in process } & 75,000 & 84,000 \\\text { Finished goods } & 69,000 & 57,000\end{array}$ The prime costs are

• A)$210,000
• B)$264,000
• C)$300,000
• D)$564,000

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Definitions:

Central Nervous System

The section of the nervous system that includes the brain and spinal cord, tasked with processing information from the senses and overseeing the functions of the body.

Parasympathetic Nervous System

A division of the autonomic nervous system responsible for rest and digestion, often counteracting the fight or flight responses.

Facial Expression

The arrangement and movement of the facial muscles to convey emotion, information, or reactions.

Brows Raised

A facial expression where the eyebrows are lifted upwards, often indicating surprise, curiosity, or questioning.