Amoeba Manufacturing Company Provided the Following Information for the Year

question 34

Multiple Choice

Amoeba Manufacturing Company provided the following information for the year 2017:
$$\begin{array} { | l | l | } \hline \text { Purchases-raw materials } & \$ 89,000 \\\hline \text { Plant electricity, gas \& insurance } & 67,000 \\\hline \text { Indirect materials } & 11,050 \\\hline \text { Indirect labour } & 4900 \\\hline \text { Direct materials used in production } & 98,000 \\\hline \text { Direct labour } & 119,500 \\\hline \text { Depreciation on factory plant \& equipment } & 5000 \\\hline \text { Cost of goods manufactured } & 291,500 \\\hline\end{array}$$
The inventory account balances as of 1 January 2017 are given below.
$$\begin{array} { | l | l | } \hline \text { Raw materials inventory } & \$ 46,000 \\\hline \text { Work in process inventory } & 1300 \\\hline \text { Finished goods inventory } & 48,000 \\\hline\end{array}$$
What is the ending balance in the Work in process inventory account?

• A) $15,250
• B) $44,700
• C) $1300
• D) $48,000

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Definitions:

Autism Spectrum Disorder

A condition that hampers development, marked by challenges in communicating and interacting socially, along with limited and repetitive thought and behavior patterns.

Verbal Stereotypy

A repetitive or ritualistic movement, posture, or utterance, often associated with cognitive or developmental disorders.

Oppositional Defiant Disorder

A behavior disorder in children characterized by ongoing patterns of uncooperative, defiant, and hostile behavior toward authority figures.

Temper Tantrums

Emotional outbursts typically exhibited by children, often due to frustration or lack of control over emotions or environment.