The Following Data (In Thousands of Dollars) Have Been Taken

question 25

Multiple Choice

The following data (in thousands of dollars) have been taken from the accounting records of Karlist Corporation for the just completed year.
$\begin{array} { | l | r | } \hline \text { Sales } & \$ 800 \\\hline \text { Raw materials inventory, beginning } & \$ 60 \\\hline \text { Raw materials inventory, ending } & \$ 70 \\\hline \text { Purchases of raw materials } & \$ 180 \\\hline \text { Direct labour } & \$ 100 \\\hline \text { Manufacturing overhead } & \$ 190 \\\hline \text { Administrative expenses } & \$ 110 \\\hline \text { Selling expenses } & \$ 150 \\\hline \text { Work-in-process inventory, beginning } & \$ 70 \\\hline \text { Work-in-process inventory, ending } & \$ 80 \\\hline \text { Finished goods inventory, beginning } & \$ 120 \\\hline \text { Finished goods inventory, ending } & \$ 160 \\\hline\end{array}$


-What was the cost of the raw materials used in production (in thousands of dollars) during the year?

• A) $240.
• B) $190.
• C) $170.
• D) $250.

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Definitions:

Hypoventilation

Insufficient ventilation leading to an increase in blood carbon dioxide levels and potential respiratory failure.

Irregular Pattern

A pattern that does not follow a predictable or orderly arrangement or sequence.

Fine Crackles

A type of lung sound heard on auscultation characterized by short, high-pitched, popping noises, indicative of various respiratory conditions.

Pneumothorax

The presence of air or gas in the cavity between the lungs and the chest wall, causing collapse of the lung.