Occi-Predictions Manufactures Weather Forecasting Circuits for Meteorologists and Uses a Job-Order

question 70

Multiple Choice

Occi-Predictions manufactures weather forecasting circuits for meteorologists and uses a job-order costing system.During June, Occi-Predictions accounts included the following balances and transactions: $\begin{array}{lrlr}\text { Raw Materials Inventory, beginning } & \$ 700 & \text { Direct materials purchased } & \$ 45,000 \\\text { Raw Materials Inventory, ending } & 4,850 & \text { Direct labor cost incurred } & 16,400 \\\text { Manufacturing overhead cost applied } & 9,500 & \text { Administrative expenses } & 13,000 \\\text { Marketing expenses } & 11,000 & \text { Work in Process Inventory, beginning } & 7,800 \\\text { Sales } & 98,000 & \text { Work in Process Inventory, ending } & 6,600\end{array}$ How much is the cost of direct materials issued to production during June?

• A)$45,000
• B)$45,700
• C)$49,150
• D)$40,850

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Definitions:

Hub

A common connection point for devices in a network, which is used to connect segments of a LAN and manage data traffic.

Star Topology

"A network architecture in which all network nodes are connected to a central device that routes the nodes’ messages."

Network Protocol

A set of rules and conventions for data exchange over a network, which dictates the format, timing, sequencing, and error checking of messages between devices.

Physical Layout

The arrangement and organization of physical components in a system or device, often crucial for optimizing performance and functionality.