Information from the Records of the Cain Corporation for August

question 214

Multiple Choice

Information from the records of the Cain Corporation for August was as follows:
$\begin{array}{llr} \text {Sales } &\$1,230,000\\ \text { Selling and administrative expenses } &210,000\\ \text { Direct materials used } &264,000\\ \text { Direct labour } &300,000\\ \text {Factory overhead* } &405,000\\\end{array}$
*variable overhead is $205,000,fixed overhead is $200,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Inventories }$
$\begin{array}{lrr}& \underline{\text {August 1}}& \underline{\text {August 31}}\\\text { Direct materials } & \$ 36,000 & \$ 42,000 \\\text { Work in process } & 75,000 & 84,000 \\\text { Finished goods } & 69,000 & 57,000\end{array}$

-Refer to the figure.What are the variable product costs?

• A)$764,000
• B)$769,000
• C)$969,000
• D)$1,179,000

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Definitions:

Interstitial Fluid

The fluid that surrounds the cells in tissues, providing a medium for the exchange of substances between cells and blood.

Ependymal Cells

A type of glial cell that lines the ventricles in the brain and the central canal of the spinal cord, involved in the production of cerebrospinal fluid.

Glial Cells

Cells in the nervous system that support and protect neurons, not involved in signal transmission.

CNS

Central Nervous System, consists of the brain and spinal cord, controlling most functions of the body and mind.