Amoeba Manufacturing Company Provided the Following Information for the Year

question 155

Multiple Choice

Amoeba Manufacturing Company provided the following information for the year 2015: $$\begin{array} { l | r |} \hline \text { Purchases-Raw Materials } & \$ 90,000 \\\hline \text { Plant Utilities \& Insurance } & 67,500 \\\hline \text { Indirect Materials } & 11,750 \\\hline \text { Indirect Labor } & 4,750 \\\hline \text { Direct Materials Used in Production } & 96,000 \\\hline \text { Direct Labor } & 117,500 \\\hline \text { Depreciation on Factory Plant \& Equiipment } & 6,000 \\\hline \text { Cost of Goods Manufactured } & 290,850 \\\hline\end{array}$$ The inventory account balances as of January 1^st 2015 are given below.
$$\begin{array} { | l | r | } \hline \text { Raw Materials Inventory } & \$ 42,000 \\\hline \text { Work-in-Process Inventory } & 12,000 \\\hline \text { Finished Goods Inventory } & 49,500 \\\hline\end{array}$$ What is the ending balance in the Work-in-Process Inventory account?

• A) $24,650
• B) $12,000
• C) $49,500
• D) $65,350

---

Definitions:

Aversive Conditioning

A method of behavior modification that involves using unpleasant stimuli to discourage undesirable behaviors.

Negative Transference

A psychological phenomenon where an individual projects feelings of negativity or hostility from past relationships onto a new person, often a therapist.

Behavioral Contracting

A therapy technique involving a written agreement between a therapist and a client outlining behavior change expectations and rewards.

Desensitization

The diminished emotional responsiveness to a negative, aversive or positive stimulus after repeated exposure to it.