Answer the Following Questions Using the Information Below

question 313

Multiple Choice

Answer the following questions using the information below:
Wangaratta Corporation incurred fixed manufacturing costs of $6000 during 2018.Other information for 2018 includes:
The budgeted denominator level is 1000 units.
Units produced total 750 units.
Units sold total 600 units.
Beginning inventory was zero.
The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level.Manufacturing variances are closed to cost of goods sold.
-Fixed manufacturing costs included in ending inventory total:

• A)0
• B)$1200
• C)$900
• D)$1500

---

Definitions:

Free Association

A psychoanalytic technique in which a patient says whatever comes to mind for the purpose of revealing unconscious thoughts and feelings.

Aaron Beck

A psychiatrist known for pioneering cognitive therapy, which focuses on changing unhelpful cognitive distortions and behaviors.

Cognitive Therapy

A form of psychotherapy that emphasizes the identification and restructuring of distorted thought patterns.

Behavior Therapy

A type of psychotherapy that focuses on changing undesirable behaviors through conditioning and the application of learning principles.