Reference:
the Following Data (In Thousands of Dollars) Have

question 72

Multiple Choice

Reference:
The following data (in thousands of dollars) have been taken from the accounting records of Karlana Corporation for the just completed year. $$\begin{array} { | l | r | } \hline \text { Sales } & \$ 910 \\\hline \text { Raw materials inventory, beginning } & \$ 80 \\\hline \text { Raw materials inventory, ending } & \$ 20 \\\hline \text { Purchases of raw materials } & \$ 100 \\\hline \text { Direct labour } & \$ 130 \\\hline \text { Manufacturing overhead } & \$ 200 \\\hline \text { Administrative expenses } & \$ 160 \\\hline \text { Selling expenses } & \$ 140 \\\hline \text { Work in process inventory, beginning } & \$ 40 \\\hline \text { Work in process inventory, ending } & \$ 10 \\\hline \text { Finished goods inventory, beginning } & \$ 130 \\\hline \text { Finished goods inventory, ending } & \$ 150 \\\hline\end{array}$$
-The cost of the raw materials used in production during the year (in thousands of dollars) was:

• A)$160.
• B)$40.
• C)$180.
• D)$120.

---

Definitions:

Psychoanalysis

A therapeutic approach developed by Freud that aims to explore unconscious conflicts and desires influencing behavior.

Moral Anxiety

Anxiety that arises from internal conflicts between what one wants to do and what one considers to be the right or moral action to take.

Psychoanalytic Theory

A theory developed by Sigmund Freud that emphasizes unconscious processes and childhood experiences as the primary factors in personality development and psychological issues.

Internalized

The process of integrating attitudes, values, or norms into one's own belief system or behavior.