The Following Data Are for Potras Company -What Is the Cost of Goods Manufactured?
A) $114,000

question 23

Multiple Choice

The following data are for Potras Company:
$\begin{array}{|l|r|r|}\hline & \text { Beginning } & \text { Ending } \\\hline \text { Finished goods inventory } & \$ 30,000 & \$ 40,000 \\\hline \text { Work-in-process inventory } & 20,000 & 13,000 \\\hline \text { Raw materials inventory } & 21,000 & 26,000 \\\hline \text { Purchases of raw materials } & 71,000 \\\hline \text { Factory depreciation } & 5,000 \\\hline \text { Other factory costs } & 10,000 \\\hline \text { Direct labour } & 27,000 \\\hline \text { Indirect labour } & 6,000 \\\hline \text { Selling expense } & 12,000 \\\hline \begin{array}{l}\text { Over- or underapplied } \\\text { overhead }\end{array} & -0 \\\hline\end{array}$


-What is the cost of goods manufactured?

• A) $114,000.
• B) $133,000.
• C) $121,000.
• D) $138,000.

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Definitions:

Melanin

A pigment found in the skin, hair, and eyes that is responsible for their color and helps protect against UV radiation.

Acrochordon

Small, benign skin growths, often referred to as skin tags.

Lentigo

A small, clearly defined pigmented spot on the skin with a darker color than the surrounding area, often caused by sun exposure.

Bulla

A large blister containing fluid that lies between or beneath the skin's upper layers.