D&I Supplies,Inc Assuming Manufacturing Overhead Costs of $27,800,what Is the Amount of \begin{array}

question 205

Multiple Choice

D&I Supplies,Inc.selected cost data for the year are shown below: $$\begin{array} { | l | r | } \hline \text { Work-in-Process Inventory, Jan. 1 } & \$ 5,920 \\\hline \text { Direct Materials Used } & 101,000 \\\hline \text { Work-in-Process Inventory, Dec. 31 } & 2,860 \\\hline \text { Cost of Goods Manufactured } & 193,100 \\\hline\end{array}$$ Assuming manufacturing overhead costs of $27,800,what is the amount of direct labor incurred by D&I Supplies,Inc.during the year?

• A)$64,300
• B)$190,040
• C)$61,240
• D)$128,800

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Definitions:

Cultural Values

The core principles and ideals upon which an entire community exists, influencing behaviors, customs, and traditions of the society.

Individualism

A social theory favoring freedom of action for individuals over collective or state control, emphasizing personal independence and the importance of individual self-reliance and liberty.

Collectivist Perspective

An approach in psychology that focuses on the importance of cultural, social, and familial interdependence, emphasizing the community over individual achievement.

Psychopharmacology

The study of the use of medications in treating mental disorders, focusing on how drugs affect the mind and behavior.