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

question 220

Multiple Choice

Argento Supplies,Inc.selected cost data for the year are shown below: $$\begin{array} { | l | r | } \hline \text { Work-in-Process Inventory, Jan. 1 } & \$ 5920 \\\hline \text { Direct Materials Used } & 101,000 \\\hline \text { Work-in-Process Inventory, Dec. 31 } & 2860 \\\hline \text { Cost of Goods Manufactured } & 193,100 \\\hline\end{array}$$ Assuming manufacturing overhead costs of $27,800,what is the amount of direct labor incurred by Argento Supplies,Inc.during the year?

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

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Definitions:

Deontology

A moral philosophy that emphasizes the inherent rightness or wrongness of actions, independent of their consequences.

Deontologist

A philosopher or ethics scholar who believes in deontology, a theory that suggests actions are right if they are in accordance with a set of duties and rules.

Manufacturing Plant

A facility equipped with machinery for the processing and production of goods or materials.

Workers' Rights

A set of legal rights and claimed human rights having to do with labor relations between workers and their employers, usually obtained through collective bargaining and labor legislation.