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:

Unpigmented Hairs

Hairs that lack color due to an absence or decrease in melanin production.

Hair Bulb

The rounded, club-shaped structure at the base of a hair follicle, containing actively dividing cells which produce the hair shaft.

Hair Root

The part of the hair located below the skin surface, anchored into the hair follicle, where hair growth begins.

Medulla

The inner region of an organ or tissue, especially in the adrenal glands and kidneys, or the lower part of the brainstem controlling vital functions.