Using the Following Information, Compute the Direct Materials Used A)$1,460,000

question 12

Multiple Choice

Using the following information, compute the direct materials used. $\begin{array}{lll}\text { Raw materials inventory, January } 1 & \$ 20,000 \\\text { Raw materials inventory, December } 31 & 40,000 \\\text { Work in process, January } 1 & 18,000 \\\text { Work in process, December } 31 & 12,000 \\\text { Finished goods, January 1 } & 40,000 \\\text { Finished goods, December } 31 & 32,000\\\text { Raw materials purchases } & 1,400,000 \\\text { Direct labor } & 560,000 \\\text { Factory utilities } & 150,000 \\\text { Indirect labor } & 50,000 \\\text { Factory depreciation } & 400,000 \\\text { Operating expenses } & 420,000\end{array}$

• A)$1,460,000.
• B)$1,420,000.
• C)$1,400,000.
• D)$1,380,000.

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Definitions:

Commissural Fibers

Axons that connect the left and right cerebral hemispheres of the brain, facilitating communication between them.

Cerebral Hemisphere

One of the two halves of the brain, either left or right, that control various functions such as speech, movement, and thought.

Falx Cerebri

Dural fold between the two cerebral hemispheres.

Tentorium Cerebelli

A structure of the meninges, consisting of a fold of dura mater separating the cerebrum from the cerebellum.