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:

Thoracic Skeleton

The part of the skeleton that comprises the ribs, thoracic vertebrae, and sternum, providing protection and support to the thorax.

Appendicular Skeleton

The Appendicular Skeleton comprises the bones of the limbs and girdles that are attached to the axial skeleton, facilitating movement and supporting the weight of the body.

Scapula

A flat, triangular bone located in the upper back, known commonly as the shoulder blade.

Clavicle

A long bone that serves as a strut between the shoulder blade and the sternum, commonly known as the collarbone.