Selected Data Concerning the Past Year's Operations of the Intelligent

question 76

Multiple Choice

Selected data concerning the past year's operations of the Intelligent Creatures Corporation are as follows: $\begin{array}{lr}\text { Selling and administrative expenses } & \$ 225,000 \\\text { Direct materials used } & 397,500 \\\text { Direct labour } & 450,000\end{array}$

$\begin{array}{lrr} &\text { Inventories }\\& \text { Dec. } 1 & \text { Dec. } 31 \\\text { Direct materials } & \$ 36,000 & \$ 42,000 \\\text { Work in process } & 75,000 & 84,000 \\\text { Finished goods } & 69,000 & 57,000\end{array}$ What is the cost of direct materials purchased?

• A) $367,500
• B) $397,500
• C) $403,500
• D) $405,000

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Definitions:

Cognition

The cognitive activity of gaining insight and comprehension via thinking, experiencing, and sensory perception.

Emotions

Complex psychological states that involve physiological arousal, expressive behaviors, and conscious experience.

Intelligence Quotient

A measure of a person's cognitive ability or intelligence, represented as a score derived from standardized tests.

Motivation

The process that initiates, guides, and maintains goal-oriented behaviors.