Archetype Fabrication Makes Pre-Stressed Concrete Forms for the Building Industry

question 93

Multiple Choice

Archetype Fabrication makes pre-stressed concrete forms for the building industry. They use just-in-time production and accounting methodology. At the beginning of January, selected account balances are shown in the T-accounts below. During January, the following 5 transactions take place:
Use the T-accounts shown above to record the transactions, and then answer the following question:
After transaction number 5, what was the balance in the Finished goods inventory account?

• A)$3,900
• B)$7,400
• C)$13,900
• D)$6,900

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Definitions:

Linea Alba

A fibrous structure that runs down the midline of the abdomen, providing attachment for abdominal muscles.

Serratus Anterior

The serratus anterior is a muscle that originates on the surface of the 1st to 8th ribs at the side of the chest and inserts along the entire anterior length of the medial border of the scapula, playing a crucial role in the movement of the shoulder blade.

Rectus Abdominis

A major abdominal muscle that helps in movements of the trunk and stabilizes the pelvis.

External Oblique

A muscle located on the external surface of the abdomen, part of the abdominal wall muscles, playing a role in trunk movement and support.