The Following Information Has Been Collected from Harper Tools' Accounting

question 100

Multiple Choice

The following information has been collected from Harper Tools' accounting records for the month of April: $\begin{array}{lr}\text { Direct materials added to Work in Process Inventory } & \$ 160,000 \\\text { Indirect materials added to Manufacturing Overhead } & 40,000 \\\text { Direct labor added to Work in Process Inventory } & 150,000 \\\text { Indirect labor added to Manufacturing Overhead } & 65,000\\\text { Manufacturing overhead added to Work in Process Inventory }&100,000\\\text { Depreciation Expense added to Manufacturing Overhead } & 50,000 \\\text { Cost of Goods Sold } & 340,000 \\\text { Cost of Goods Manufactured } & 380,000\end{array}$ What is the amount of the current manufacturing costs?

• A)$410,000
• B)$565,000
• C)$500,000
• D)$550,000

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Definitions:

Daycare Programs

Organized care and educational activities provided for children during the day while their parents are at work or otherwise occupied.

Intellectual Development

The growth of cognitive abilities and capacities such as thinking, reasoning, and problem-solving, from infancy through adulthood.

Social Development

The progression of acquiring the ability to interact with others and understanding societal norms.

Behaviorism

John B. Watson’s view that a science or theory of development must study observable behavior only and investigate relationships between stimuli and responses.