Dacosta Corporation Had Only One Job in Process on May

question 22

Multiple Choice

Dacosta Corporation had only one job in process on May 1. The job had been charged with $1,800 of direct materials, $6,966 of direct labor, and $9,936 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.40 per direct labor-hour. During May, the following activity was recorded:
Work in process inventory on May 30 contains $3,741 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.The balance in the raw materials inventory account on May 30 was:

• A) $7,200
• B) $1,300
• C) $29,500
• D) $30,800

---

Definitions:

Values

A set of beliefs or ideas developed throughout an individual’s life which are important to him or her and are likely to predict the type of career the individual will enjoy.

Interest Inventories

Tests widely used in counseling and career assessment which evaluate a client’s interest, provide a wealth of knowledge of a client’s likes or dislikes, and gain insight into an individual’s personality.

Stereotypical Prototypes

Oversimplified and generalized representations or images of particular groups of people, often based on limited information or biases.

Holland

Refers to Holland's Theory of Career Choice, which categorizes people and work environments into six types to aid in career decision-making.