Barricades Company Provided the Following Information for the Year 2017

question 90

Multiple Choice

Barricades Company provided the following information for the year 2017:
$$\begin{array} { | l | l | } \hline \text { Beginning balance -work in process inventory } & \$ 27,000 \\\hline \text { Ending balance - work in process inventory } & 57,000 \\\hline \text { Beginning balance - raw materials inventory } & 87,000 \\\hline \text { Ending balance - raw materials inventory } & 61,000 \\\hline \text { Purchases - raw materials } & 359,000 \\\hline \text { Direct labour } & 471,000 \\\hline \text { Indirect materials } & 47,000 \\\hline \text { Indirect labour } & 19,000 \\\hline \text { Depreciation on factory plant \& equipment } & 25,000 \\\hline \text { Plant electricity, gas \& insurance } & 272,000 \\\hline\end{array}$$
What was the total manufacturing costs incurred during the year 2017?

• A) $748,000
• B) $1,219,000
• C) $363,000
• D) $856,000

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Definitions:

Coronary-Prone Behavior

Refers to personality traits and behaviors, including time urgency and hostility, linked to an increased risk of heart disease.

Type A Behavior

Behavior characterized by a sense of time urgency, competitiveness, and hostility.

Passive Behavior

A pattern of avoiding confrontation and not expressing needs or desires directly.

Emotional Support

The provision of reassurance, acceptance, and encouragement during times of stress.