The Accounting Records of Perth Company Revealed the Following Costs

question 62

Multiple Choice

The accounting records of Perth Company revealed the following costs, among others: $\begin{array} { l r } \text { Factory insurance } & \$ 32,000 \\\text { Raw materials used } & 256,000 \\\text { Customer entertainment } & 15,000 \\\text { Indirect labour } & 45,000 \\\text { Depreciation on salespersons' cars } & 22,000 \\\text { Production equipment rental costs } & 72,000\end{array}$ Costs that would be considered in the calculation of manufacturing overhead total:

• A)$149,000.
• B)$171,000.
• C)$186,000.
• D)$420,000.
• E)$442,000.

---

Definitions:

A.L.R. Later Case Service

A legal research resource that compiles annotations and summaries of cases that have cited a previously reported decision, assisting in understanding how a case has been subsequently interpreted.

Pocket-part Supplements

Updates inserted into the back of legal books or binders, providing the latest changes to laws, regulations, or case interpretations.

Updated Information

The most recent and current data or facts that have been revised or refreshed to reflect new developments or corrections.

Treatises

Extensive written works covering the principles or details of a particular subject, often used for legal or academic purposes.