Using $3,000,000 as the Total Manufacturing Costs, Compute the Cost

question 106

Multiple Choice

Using $3,000,000 as the total manufacturing costs, compute the cost of goods manufactured 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) $3,014,000.
• B) $2,994,000.
• C) $3,006,000.
• D) $3,008,000.

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Definitions:

Counterconditioning

A behavior therapy technique where a maladaptive response is replaced with a more desirable one by associating the feared stimulus with a new, positive response.

Stimulus Control

A behavior modification technique that involves changing the environment to manage the stimuli that trigger undesirable behaviors, thereby reducing or eliminating those behaviors.

Stimulation

Any activity that arouses or excites a bodily function or mental process, potentially leading to enhanced functioning or perception.

Counterconditioning

A behavioral therapy technique that involves teaching the patient to replace undesirable responses to stimuli with more desirable ones.