The Ending Inventory of Finished Goods Has a Total Cost

question 25

Multiple Choice

The ending inventory of finished goods has a total cost of $9,000 and consists of 600 units. If the overhead applied to these goods is $3,000, and the overhead rate is 75% of direct labor, how much direct materials cost was incurred in producing these units?

• A) $3,750.
• B) $2,000.
• C) $4,000.
• D) $6,000.
• E) $9,000.

Understand the importance of caregiver responsiveness in the development of attachment.

Identify measures for overcoming insecure attachment between child and parent.

Appreciate cultural differences in attachment and child-rearing practices.

Understand the concept of self-awareness, its development, and its implications for emotional and social development.

---

Definitions:

Sales

The activities involved in selling products or services, or the total amount of goods or services sold.

Times-Interest-Earned Ratio

A fiscal indicator that evaluates a firm's capacity to satisfy its debt commitments utilizing its present income.

Operating Costs

Expenditures that are necessary for the day-to-day operations of a business, including costs related to manufacturing, sales, and administration.

Interest Charges

Interest charges are the costs incurred by an entity for borrowing money, quantified as a percentage of the principal loan amount.