Becker Corporation
Information from the Records of Becker Corporation for December

question 170

Multiple Choice

Becker Corporation
Information from the records of Becker Corporation for December is as follows: $\begin{array}{lr}\text { Sales } & \$ 1,230,000 \\\text { Selling and administrative expenses } & 210,000 \\\text { Direct materials used } & 300,000 \\\text { Direct labour } & 350,000 \\\text { Manufacturing overhead } & 455,000\end{array}$

$\text { Inventories }$
$\begin{array}{lrr} & \text { Dec. } 1 & \text { Dec. } 31 \\\text { Direct materials }& \$ 36,000 & \$ 42,000 \\\text { Work-in-process } & 75,000 & 84,000 \\\text { Finished goods } & 69,000 & 57,000\end{array}$
-Refer to Big Blue Bubble Company. Assuming no beginning or ending inventories, what was the cost of goods sold last year?

• A) $14,250
• B) $30,000
• C) $47,500
• D) $51,000

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Definitions:

Trait Theories

Explore the belief that certain attributes and characteristics contribute to leadership success and effectiveness.

Leadership Studies

An interdisciplinary academic field focused on the examination and understanding of leadership processes and practices.

Behavior Theories

A collection of concepts that explain how and why human beings behave the way they do, often used in psychological and organizational contexts.

Trait Theory

Trait theory suggests that individual personalities are composed of broad, predefined characteristics or traits that influence behavior.