Keegan Corporation Reports the Following Cost Information for March What Is the Amount of Direct Materials Used by the

question 156

Multiple Choice

Keegan Corporation reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 76,000 \\\hline \text { Manufacturing Overhead } & 18,900 \\\hline \text { Finished Goods Inventory, March 1 } & 4000 \\\hline \text { Finished Goods Inventory, March 31 } & 3000 \\\hline \text { Work-in-Process Inventory, March 1 } & 9690 \\\hline \text { Work-in-Process Inventory, March 31 } & 1200 \\\hline \text { Direct Labor } & 37,000\\\hline\end{array}$$ What is the amount of direct materials used by the company in March?

• A)$11,610
• B)$8490
• C)$18,100
• D)$20,100

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Definitions:

Fovea

Central region of the retina specialized for high visual acuity; its receptive fields are at the center of the eye’s visual field.

Photoreceptors

Cells in the retina that are sensitive to light and enable the process of converting light into electrical signals for vision.

Optic Disc

The region in the eye where nerve fibers from the retina converge to form the optic nerve, leading to a natural blind spot.

Blind Spot

Retinal region where axons forming the optic nerve leave the eye and where blood vessels enter and leave; has no photoreceptors and is thus said to be blind.