Using the Following Information Compute the Cost of Direct Materials

question 147

Multiple Choice

Using the following information compute the cost of direct materials used. $\begin{array}{lr}\text { Raw materials inventory, January 1 } &\$ 30,000 \\\text { Raw materials inventory, December 31 } & 60,000 \\\text { Work in process, January 1 } & 27,000 \\\text { Work in process, December 31 } & 18,000 \\\text { Finished goods, January 1 } & 60,000 \\\text { Finished goods, December 31 } & 48,000 \\\text { Raw materials purchases } & 1,800,000 \\\text { Direct labor } & 890,000 \\\text { Factory utilities } & 225,000 \\\text { Indirect labor } & 75,000 \\\text { Factory depreciation } & 500,000 \\\text { Operating expenses } & 630,000\end{array}$

• A)$1740000.
• B)$1830000.
• C)$1800000.
• D)$1770000.

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Definitions:

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus, leading to a learned response.

Operant Conditioning

A method of education where the force of a behavior is adjusted using punishment or reinforcement.

Learning Process

The acquisition of knowledge or skills through study, experience, or teaching.

Painful Emotions

Emotional states that cause distress or discomfort, often as a response to external or internal events.