Current Information for the Austin Company Follows All Raw Materials Used Were Traceable to Specific Batches of raw

question 87

Multiple Choice

Current information for the Austin Company follows:
$\begin{array}{lr}\text { Beginning raw materials inventory } & \$ 15,200 \\\text { Beginning goods in process inventory } & 22,400 \\\text { Ending raw materials inventory } & 16,600 \\\text { Ending goods in process inventory } & 28,000 \\\text { Direct labor } & 42,800 \\\text { Total factory overhead } & 30,000 \\\text { Raw material purchases } & 60,000\end{array}$
All raw materials used were traceable to specific batches of product.Austin Company's cost of goods manufactured for the year is:

• A) $125,800
• B) $128,600
• C) $131,400
• D) $137,000
• E) $139,000

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Definitions:

Olfactory Epithelium

A specialized epithelial tissue inside the nasal cavity involved in the sense of smell, containing olfactory receptor cells that detect airborne molecules.

Accessory Olfactory Bulb

is a neural structure in the brain that processes pheromonal and chemical signals, involved in various social and reproductive behaviors.

Neurotransmitters

Chemical messengers that transmit signals across a chemical synapse, from one neuron to another, influencing various physiological functions.

Dopamine

A neurotransmitter in the brain that plays a key role in regulating mood, motivation, and reward.