Fireox Company's Selected Cost Data for 2015 Are Shown Below

question 157

Multiple Choice

Fireox Company's selected cost data for 2015 are shown below: $$\begin{array} { | l | r | } \hline \text { Work-in-Process Inventory, Jan. 1, 2015 } & \$ 5,640 \\\hline \text { Direct Materials Used } & 105,000 \\\hline \text { Work-in-Process Inventory, Dec. } 31,2015 & 2,870 \\\hline \text { Cost of Goods Manufactured } & 193,200 \\\hline\end{array}$$ Assuming manufacturing overhead costs of $27,850, what is the amount of direct labor incurred by Fireox Company in 2015?

• A) $63,120
• B) $190,430
• C) $57,580
• D) $79,690

---

Definitions:

Not Egocentric

The ability to understand and be concerned with the perspectives and needs of others, rather than being focused solely on oneself.

Child

A young human being below the age of puberty or below the legal age of majority.

Theory Of Mind

The ability to attribute mental states—beliefs, intents, desires, emotions, knowledge—to oneself and others, understanding that others have beliefs, desires, and intentions that are different from one's own.

Infer

To deduce or conclude information from evidence and reasoning rather than from explicit statements.