For Last Year,Lewisburn Manufacturing Reported the Following What Was Lewisburn's Operating Profit?
A)$280 000
B)$76 000
C)$177

question 109

Multiple Choice

For last year,Lewisburn Manufacturing reported the following:
$\begin{array}{|l|r|}\hline\text { Revenue } & \$ 420000 \\\hline \text { Beginning inventory of direct materials, January 1 } & 22000 \\\hline \text { Purchases of direct materials } & 146000 \\\hline \text { Ending inventory of direct materials, December 31 } & 16000 \\\hline \text { Direct manufacturing labour } & 40000 \\\hline \text { Indirect manufacturing costs } & 35000 \\\hline \text { Beginning inventory of finished goods, January 1 } & 104000 \\\hline \text { Cost of goods manufactured } & 36000 \\\hline \text { Ending inventory of finished goods, December 31 } & 140000\\\hline\end{array}$
What was Lewisburn's operating profit?

• A)$280 000
• B)$76 000
• C)$177 000
• D)$128 000

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Definitions:

Chunking

A memory technique involving the organization of information into smaller, manageable units or chunks, making it easier to remember.

Primacy Effect

The tendency to remember information at the beginning of a list better than the information that follows.

Recency Effect

The tendency to remember the most recently presented information best in a series of items.

Interference

A phenomenon in which one memory competes with or replaces another memory, making it less likely to be recalled.