The Following Partially Completed T-Accounts Summarize Last Year's Transactions for Kelshaw

question 89

Multiple Choice

The following partially completed T-accounts summarize last year's transactions for Kelshaw Company:
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Raw Materials }$
$\begin{array}{lr|r}\hline\text { Beg Bal } & 4,000 & 20,000 &(2) \\\text { (1) } & 18,000 &\end{array}$

$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Work in Process }$
$\begin{array}{lr|r}\hline \text { Beg Bal } & 8,000 & 50,000 &(7) \\\text { (2) } & 12,000 & \\\text { (4) } & 15,000 & \\\text { (6) } & 28,000 &\end{array}$

$\quad$$\text { Manufacturing Overhead }$
$\begin{array}{lr|r}\hline\text { (2) } & 8,000 & 28,000&(6) \\\text { (3) } & 12,000 \\\text { (4) } & 5,000 \\\text { (5) } & 4,000\end{array}$

$\text { Cost of Goods Sold }$
$\begin{array}{lr|r}\hline & \\& &\end{array}$

At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold.
-What are the total manufacturing costs for the year?

• A) $27,000
• B) $50,000
• C) $55,000
• D) $63,000

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Definitions:

Parietal

Relating to the walls of a cavity or structure within the body, often referring to specific areas or membranes.

Sutures

Thread-like materials used to close a wound or surgical incision; also refers to the immovable joints between the bones of the skull.

Nasal Cavity

A large air-filled space above and behind the nose in the middle of the face that warms, moistens, and filters air entering the respiratory system.

Vomer

A small, thin bone forming part of the nasal septum between the two nasal cavities.