The Following Information Was Extracted from the Accounting Records of Chamberlain

question 38

Multiple Choice

The following information was extracted from the accounting records of Chamberlain Manufacturing Company: $\begin{array}{ll}\text { Direct materials purch ased } & \$ 80,000 \\\text { Direct material s used } & 76,000 \\\text { Direct manufacturing lab or costs } & 10,000 \\\text { Indirect manufacturing lab or costs } & 12,000\\\text { Sales sal aries } & 14,000 \\\text { Other factory expens es } & 22,000 \\\text { Selling and administrative expenses } & 20,000\end{array}$ The cost of goods manufactured is:

• A) $154,000
• B) $162,000
• C) $120,000
• D) $128,000

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Definitions:

Pectoralis Major

A large muscle in the upper chest that plays a key role in the movement of the shoulder joint, including flexion, adduction, and internal rotation.

Autonomic Nervous System

The part of the nervous system that controls involuntary bodily functions, including heart rate, digestion, and respiratory rate.

Sweat Gland

Usually means structure that produces a watery secretion called sweat. Some sweat glands, however, produce viscous organic secretions; also called sudoriferous gland.

Enteric Neuron

A type of neuron found in the enteric nervous system, which governs the function of the gastrointestinal system.