Answer the Following Questions Using the Information Below:
Wayland Manufacturing

question 89

Multiple Choice

Answer the following questions using the information below:
Wayland Manufacturing uses a normal cost system and had the following data available for 2010:
$\begin{array}{lr}\text { Direct materials purchased on account } & \$ 148,000 \\\text { Direct materials requisitioned } & 82,000 \\\text { Direct labor cost incurred } & 130,000\\\\\text { Factory overhead incurred } & 146,000 \\\text { Cost of goods completed } & 292,000 \\\text { Cost of goods sold } & 256,000\\\\\text { Beginning direct materials inventory } & 26,000 \\\text { Beginning WIP inventory } & 64,000 \\\text { Beginning finished goods inventory } & 58,000 \\\text { Overhead application rate, as a percent of direct-labor costs } & 125 \text { percent }\end{array}$
-The ending balance of direct materials inventory is ________.

• A) $92,000
• B) $174,000
• C) $82,000
• D) $108,000

---

Definitions:

Inductive Generalization

A method of reasoning in which a general rule is inferred from a finite set of specific instances.

Critical Period

A specific window of time during development when the brain is particularly receptive to certain types of learning and environmental influences.

Language Development

Concerns the process by which individuals acquire their ability to perceive, comprehend, and produce language.

Early Infancy

The initial period of a child's life, often considered the first year, characterized by rapid growth and development.