The Information Below Has Been Taken from the Cost Records

question 111

Multiple Choice

The information below has been taken from the cost records of Tercel Company for the past year:
$\begin{array} {| l | r | } \hline \begin{array} { l } \text { Raw materials used in production (all } \\\text { direct) }\end{array} & \$ 326,000 \\\hline \begin{array} { l } \text { Total manufacturing costs charged to jobs } \\\text { during the year (includes raw materials, } \\\text { direct labour, and manufacturing overhead } \\\text { applied at the rate of } 60 \% \text { of direct labour } \\\text { cost) }\end{array} & \$ 686,000 \\\hline \begin{array} { l } \text { Cost of goods available for sales } \\\end{array} & \$ 826,000 \\\hline \begin{array} { l } \text { Selling and administrative expenses }\end{array} &\$25,000\\\hline\end{array}$
$\begin{array}{|l|r|r|}\hline & \text { Inventories } & \\\hline & \text { Beginning } & \text { Ending } \\\hline \text { Raw materials (all direct) } & \$ 75,000 & \$ 85,000 \\\hline \text { Work in process } & 80,000 & 30,000 \\\hline \text { Finished goods } & 90,000 & 110,000 \\\hline\end{array}$


-What was the cost of goods sold for the year (before disposition of any under- or overapplied overhead) ?

• A) $736,000.
• B) $716,000.
• C) $691,000.
• D) $801,000.

Identify key historical models of communication and their significance.

Recognize the role of the sender in the communication process.

Distinguish between internal and external sources of noise in communication.

Identify different types of communication (oral, written, electronic, nonverbal).

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Definitions:

Labour Force

The total number of people available to work, including both the employed and those actively seeking employment.

Barriers To Employment

Challenges or obstacles that prevent individuals from gaining employment, which may include factors like discrimination, lack of experience, or educational qualifications.

Aboriginals

Indigenous peoples, the original inhabitants of a given region, who have distinct cultural and historical identities.

Employment Equity Program

A policy aimed at countering discrimination in the workplace by encouraging the equal hiring and treatment of underrepresented groups.