Figure 4-1
Walter Company Uses a Job-Order Costing System to Account

question 4

Multiple Choice

Figure 4-1
Walter Company uses a job-order costing system to account for product costs. The following information pertains to 2011: $\begin{array}{lr}\text { Materials placed into production } & £ 140,000 \\\text { Indirect labour } & 40,000 \\\text { Direct labour (10,000 hours) } & 160,000 \\\text { Depreciation of factory building } & 60,000 \\\text { Other factory overhead } & 100,000 \\\text { Increase in work-in-progress inventory } & 30,000\end{array}$ Factory overhead rate is £18 per direct labour hour.
-Refer to Figure 4-1. What is the total amount debited to Finished Goods Inventory in 2011?

• A)£490,000
• B)£510,000
• C)£450,000
• D)£550,000

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Definitions:

Squamous Cells

Flat, scale-like epithelial cells that make up the outer layer of the epidermis in skin and also line several body cavities.

Overlapping

The partial covering or extension of one object over another, especially in anatomical or structural contexts.

Mucosal Associated Lymphatic Tissues

Clusters of lymphoid tissue in mucosal membranes throughout the body that protect against pathogens.

Lamina Propria

A layer of loose connective tissue found beneath the epithelial layer, providing support and nutrition to the epithelium.