The Following Information Relates to the Operations of Cruz Manufacturing

question 73

Multiple Choice

The following information relates to the operations of Cruz Manufacturing during the current year: $\begin{array}{llr} \text { Raw materials used } &\$20,000\\ \text { Direct labor wages } &60,000\\ \text { Sales salaries and commissions } &50,000\\ \text { Depreciation on production equipment } &4,000\\ \text { Rent on manufacturing facilities } &30,000\\ \text {Packaging and shipping supplies } &6,000\\ \text { Sales revenue } &190,000\\ \text {Units produced and sold } &10,000\\ \text { Selling price per unit } &\$20.00\\\end{array}$
Based on this information, what is the company's cost of goods sold?

• A) $86,000
• B) $120,000
• C) $114,000
• D) $170,000

---

Definitions:

Big Five Dimensions

Five broad domains of personality traits: Openness, Conscientiousness, Extraversion, Agreeableness, and Neuroticism, used to describe human personality.

Leadership Emergence

The process through which individuals become recognized as leaders by their peers or within their organizations.

Leadership Categorization Theory

A theory suggesting that people make leadership judgments based on how closely leaders' characteristics match stereotypes of ideal leaders.

Implicit Leadership Theory

A theory that states that individuals hold a set of beliefs about the kinds of attributes, personality characteristics, skills, and behaviours that contribute to or impede outstanding leadership.