Assuming That the Direct Materials Used Are $1,700,000, Compute the Total

question 103

Multiple Choice

Assuming that the direct materials used are $1,700,000, compute the total manufacturing costs using the following information. $\begin{array}{lll}\text { Raw materials inventory, January 1 } & 20,000 \\\text { Raw materials inventory, December } 31 & 40,000 \\\text { Work in process, January 1 } & 18,000 \\\text { Work in process, December 31 } & 12,000 \\\text { Finished goods, January 1 } & 40,000 \\\text { Finished goods, December 31 } & 32,000\\\text { Raw materials purchases } & 1,700,000 \\\text { Direct labor } & 760,000 \\\text { Factory utilities } & 150,000 \\\text { Indirect labor } & 50,000 \\\text { Factory depreciation } & 400,000 \\\text { Operating expenses } & 420,000\end{array}$

• A)$3,060,000.
• B)$3,066,000.
• C)$2,860,000.
• D)$3,480,000.

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Definitions:

Retroactive Interference

A cognitive phenomenon where newly learned information interferes with the recall of previously learned information.

Mnemonics

Memory aids or techniques that use associations, patterns, or other strategies to enhance the recall of information.

Long-Term Memory

The phase or type of memory responsible for the storage of information over extended periods, potentially as long as a lifetime.

Maintenance Rehearsal

The process of repeatedly verbalizing or thinking about a piece of information to keep it in short-term memory.