Tyare Corporation Had the Following Inventory Balances at the Beginning

question 33

Multiple Choice

Tyare Corporation had the following inventory balances at the beginning and end of May: During May, $61,000 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 350 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 $7,300 of direct materials cost. The Corporation incurred $42,750 of actual manufacturing overhead cost during the month and applied $41,100 in manufacturing overhead cost.The amount of direct labor cost in the May 30 Work in Process inventory was:

• A) $4,260
• B) $5,325
• C) $4,975
• D) $9,585

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Definitions:

Premolars

In mammals, teeth positioned between the canines and molars; adapted for crushing and grinding; compare with incisors, canines, and molars.

Incisors

Chisel-shaped teeth of a mammal; adapted for biting and cutting food. Compare with canines, premolars, and molars.

Digestive Tract

The series of hollow organs joined in a long, twisting tube from the mouth to the anus, where digestion and absorption of food occurs.

Rugae

Folds, such as those in the lining of the stomach.