The Records for the Previous Year for Sarasota Boat Builders

question 40

Multiple Choice

The records for the previous year for Sarasota Boat Builders, Inc., shows the following data: $$\begin{array} { l r r } \text { Selling and administrative expenses } & \$ 300,000 \\\text { Direct materials used } & 530,000 \\\text { Direct labor (100,000 hours) } & 600,000 \\\text { Factory overhead application rate } & \$ 5 \text { per DLH } \\\end{array}$$


$\text { Inventories }$
$\begin{array}{lrr}&\text { Beginining } & \text { Ending }\\\hline\text { Work in process } & \$ 150,000 & \$ 160,000 \\\text { Finished goods } & 80,000 & 50,000\end{array}$
The cost of goods sold is

• A)$1,630,000.
• B)$1,880,000.
• C)$1,600,000.
• D)$1,650,000.

---

Definitions:

Unconditioned Response

An automatic, natural response to a stimulus that occurs without the need for prior learning or conditioning.

Unconditioned Stimulus

In classical conditioning, a stimulus that naturally and automatically triggers a response without prior learning.

Conditioned Stimulus

A previously neutral stimulus that, after being associated with an unconditioned stimulus, triggers a conditioned response.

Conditioned Response

A learned response to a previously neutral stimulus that has been repeatedly presented alongside an unconditioned stimulus.