Harrison Company Reports the Following Cost Information for August -
What Is the Amount of Direct Materials Used by \text

question 151

Multiple Choice

Harrison Company reports the following cost information for August:
$\begin{array}{|l|r|}\hline \text { Cost of goods manufactured } & \$ 135,800 \\\hline \text { Manufacturing overhead } & 42,600 \\\hline \text { Work in process inventory, Aug. 1 } & 22,500 \\\hline \text { Work in process inventory, Aug. 31 } & 18,500 \\\hline \text { Direct labor incurred } & 63,900 \\\hline\end{array}$
-
What is the amount of direct materials used by Harrison Company in August?

• A) $25,300
• B) $61,944
• C) $49,556
• D) $63,900

Differentiate between humanistic psychology and other psychological disciplines.

Understand the role of unconditional positive regard in personality development according to Carl Rogers.

Identify humanistic strategies for enhancing mental health and personal growth.

Understand the concept of personality traits and states.

---

Definitions:

Annual Income

The total amount of money earned by an individual or entity within a year from all sources, including wages, salaries, bonuses, and investments.

Marginal Tax Rate

The rate at which the last dollar of a taxpayer’s income is taxed, indicating the proportion of additional income that is paid in taxes.

Proportional Tax

A tax system where the tax rate remains constant regardless of the amount subject to taxation.

Regressive Tax

A tax system wherein the tax rate decreases as the taxable amount increases, placing a higher burden on lower-income earners.