The Unadjusted Trial Balance for a Company Has Total Debit

question 35

Multiple Choice

The unadjusted trial balance for a company has total debit and credit column totals of$148,000. The Adjustments columns contain entries for the following:Office supplies used during the period, $2,650. Expiration of prepaid rent, $1,700.Accrued salaries expense, $3,500. Depreciation expense, $1,625.Accrued service revenues, $2,500.The Adjusted Trial Balance columns total to:

• A)$159,975.
• B)$148,000.
• C)$155,625.
• D)$151,275.
• E)$136,025.

---

Definitions:

Manufacturing Overhead Budget

A financial plan that estimates the costs related to the production process other than direct labor and materials.

Variable Overhead Costs

Costs that fluctuate with production volume, such as utilities or raw materials, and are part of the total overhead costs.

Direct Labor Time

Direct labor time is the amount of time spent by workers directly involved in the production of goods or services, excluding time of indirect labor like maintenance or supervision.

Direct Materials Budget

A financial plan that estimates the raw materials needed for production and the associated costs.