Current Information for the Healey Company Follows All Raw Materials Used Were Traceable to Specific Units of |

question 63

Multiple Choice

Current information for the Healey Company follows: $$\begin{array} { l | r } \text { Beginning raw materials inventory } & \$ 15,200 \\\hline \text { Raw material purchases } & 60,000 \\\hline \text { Ending raw materials inventory } & 16,600 \\\hline \text { Beginning work in process inventory } & 22,400 \\\hline \text { Ending work in process inventory } & 28,000 \\\hline \text { Direct labor } & 42,800 \\\hline \text { Total factory overhead } & 30,000\end{array}$$ All raw materials used were traceable to specific units of product.
- Healey Company's total manufacturing costs for the year are:

• A) $125,800.
• B) $128,600.
• C) $137,000.
• D) $139,000.
• E) $131,400.

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Definitions:

Soleus

A powerful muscle in the lower leg that is involved in standing and walking; it runs from just below the knee to the heel.

Extensor Digitorum Longus

A muscle in the leg that helps to extend the toes and dorsiflex the foot.

Orbicularis Oris

A complex of muscles in the lips that encircles the mouth, controlling movements such as closing and puckering.

Buccinator

A muscle of the cheek that compresses the cheek against the teeth and aids in chewing.