Use the Following Information for Questions
Caltreck Manufacturing Inc

question 20

Multiple Choice

Use the following information for questions
Caltreck Manufacturing Inc.'s accounting records reflect the following inventories:
$$\begin{array} { l c c c } & \underline{ \text { Dec. 31,2019 } }& \underline{\text { Dec. 31, 2020} } \\\text { Raw materials inventory } & \$ 100,000 & \$ 80,000 \\\text { Wark in process irventory } & 130,000 & 145,000 \\\text { Finished goods irventory } & 125,000 & 115,000\end{array}$$ During 2020, Caltreck purchased $950,000 of raw materials, incurred direct labour costs of $125,000, and incurred manufacturing overhead totalling $160,000.
-How much raw materials is transferred to production during 2020 for Caltreck Manufacturing?

• A)$1,240,000
• B)$970,000
• C)$950,000
• D)$930,000

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Definitions:

Operant Conditioning

A method of learning where a behavior's intensity is altered through the application of rewards or penalties.

Counterconditioning

A behavioral therapy technique that uses Pavlovian conditioning to replace bad or undesirable behaviors with more desirable ones.

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Unfair or prejudiced treatment of different categories of people, especially on the grounds of race, age, or sex.

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Edibles high in sugar content, often associated with negative health outcomes like weight gain and dental issues when consumed in excess.