-If Raw Materials Costing $35,000 Were Purchased During January,what Were

question 84

Multiple Choice

$\begin{array}{l}\text { Boardman Company reported the following data for the month of January: }\\\begin{array} { | l | r | r | } \hline \text { Inventories: } & \mathbf { 1 } / \mathbf { 1 } & \mathbf { 1 / 3 1 } \\\hline \text { Raw materials } & \$ 32,000 & \$ 31,000 \\\hline \text { Work in process } & \$ 18,000 & \$ 12,000 \\\hline \text { Finished goods } & \$ 30,000 & \$ 35,000 \\\hline\end{array}\end{array}$
$\begin{array} { | l | r | } \hline \text { Additional information: } & \\\hline \text { Sales revenue } & \$ 210,000 \\\hline \text { Direct labour costs } & \$ 40,000 \\\hline \text { Manufacturing overhead costs } & \$ 70,000 \\\hline \text { Selling expenses } & \$ 25,000 \\\hline \text { Administrative expenses } & \$ 35,000 \\\hline\end{array}$
-If raw materials costing $35,000 were purchased during January,what were the total manufacturing costs for the month?

• A) $145,000.
• B) $144,000.
• C) $151,000.
• D) $146,000.

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Definitions:

Milliliter

A metric unit of volume equal to one thousandth of a liter, commonly used to measure liquid quantities.

Discontinue

Termination or cessation of an action or process.

NPO

A medical abbreviation for "nil per os" or "nothing by mouth," indicating that a patient should not ingest food or fluids.

QAM

An acronym for "Quaque Ante Meridiem," a medical notation meaning every morning; also refers to Quadrature Amplitude Modulation, a technique used in digital communication.