Tyare Corporation Had the Following Inventory Balances at the Beginning

question 309

Multiple Choice

Tyare Corporation had the following inventory balances at the beginning and end of May: During May, $58,500 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 300 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $7,050 of direct materials cost. The Corporation incurred $42,000 of actual manufacturing overhead cost during the month and applied $39,600 in manufacturing overhead cost.The actual direct labor-hours worked during May totaled:

• A) 2,800 hours
• B) 3,500 hours
• C) 3,300 hours
• D) 3,600 hours

---

Definitions:

Blood-Brain Barrier

A protective mechanism that controls the passage of substances from the bloodstream into the brain tissue.

Central Nervous System

The complex network of the brain and spinal cord that serves as the primary processing center for nervous system activity and coordination.

Peripheral Nervous System

The division of the nervous system outside the brain and spinal cord, including sensory and motor neurons.

White Matter

The part of the brain and spinal cord composed of myelinated nerve fibers that facilitates communication between different brain regions and between the brain and spinal cord.