Following Information for the Year 2012 -
Please Refer to the T-Accounts Below Which Show

question 97

Multiple Choice

following information for the year 2012:
$$\begin{array} { l r } \text { Beginning balance-work in process inventory } & \$ 12,000 \\\text { Ending balance-work in process inventory } & \$ 28,000 \\\text { Beginning balance-direct materials inventory } & \$ 42,000 \\\text { Ending balance-direct materials inventory } & \$ 30,000 \\\text { Purchases-direct materials } & \$ 180,000 \\\text { Direct labor } & \$ 235,000 \\\text { Indirect materials } & \$ 23,500 \\\text { Indirect labor } & \$ 9,500 \\\text { Depreciation on factory plant \& equipment } & \$ 12,000 \\\text { Plant utilities \& insurance } & \$ 135,000\end{array}$$
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Please refer to the T-accounts below which show the beginning balances for the year.
Use the T-accounts to record the transactions for the year. What is the ending balance in the Direct materials account?

• A) $108,000
• B) $12,000
• C) $222,000
• D) $30,000

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Definitions:

Environmental

Relating to the natural world and the impact of human activity on its condition.

Physical

Pertaining to the body and its physiological processes, as opposed to the mind or spirit.

IUPAC Name

The systematic method of naming chemical compounds as recommended by the International Union of Pure and Applied Chemistry.

Alkane

Hydrocarbons with single bonds only, characterized by the formula CnH2n+2.