Dolan Company's Accounting Records Reflect the Following Inventories During 2017, $800,000 of Raw Materials Were Purchased, Direct Labor

question 67

Multiple Choice

Dolan Company's accounting records reflect the following inventories: $$\begin{array} { l c c } & \text { Dec. 31, 2017 } & \text { Dec. 31, 2016 } \\\text { Raw materials inventory } & \$ 310,000 & \$ 260,000 \\\text { Work in process inventory } & 300,000 & 160,000 \\\text { Finished goods inventory } & 190,000 & 150,000\end{array}$$ During 2017, $800,000 of raw materials were purchased, direct labor costs amounted to $670,000, and manufacturing overhead incurred was $640,000. If Dolan Company's cost of goods manufactured for 2017 amounted to $1,890,000, its cost of goods sold for the year is

• A)$2,000,000.
• B)$1,750,000.
• C)$1,850,000.
• D)$1,930,000.

Distinguish between covert and overt self-guidance in cognitive modeling.

Comprehend the steps involved in cognitive restructuring and their relevance to therapeutic outcomes.

Explain the impact of cognitive therapy approaches on emotions, motivations, and client behavior.

Recognize the significance of language use and cultural sensitivity in cognitive therapy.