Fire Cat, Inc What Is the Total of Manufacturing Costs Incurred by Fire

question 212

Multiple Choice

Fire Cat, Inc. selected cost data for the year are shown below: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 145,500 \\\hline \text { Work-in-Process Inventory, Jan. 1 } & 19,500 \\\hline \text { Work-in-Process Inventory, Dec. 31 } & 22,000 \\\hline \text { Direct Materials Used } & 18,600 \\\hline\end{array}$$ What is the total of manufacturing costs incurred by Fire Cat, Inc. during the year?

• A) $148,000
• B) $143,000
• C) $22,900
• D) $38,100