Use the Information Below to Answer the Following Question(s) $\quad$

question 168

Multiple Choice

Use the information below to answer the following question(s) .

The following account balances at the beginning of January were selected from the general ledger of Sailor Manufacturing Company:

Work in process inventory $\quad$$\quad$ $0
Raw materials inventory $\quad$$\quad$ $26,000
Finished goods inventory $\quad$$\quad$ $46,000

Additional data:
1) Actual manufacturing overhead for January amounted to $62,000.
2) Total direct labour cost for January was $57,000.
3) The predetermined manufacturing overhead rate is based on direct labour cost. The budget for the year called for $300,000 of direct labour cost and $360,000 of manufacturing overhead costs.
4) The only job unfinished on January 31 was Job No. 1002, for which total direct labour charges were $6,300 (800 direct labour hours) and total direct material charges were $12,000.
5) Cost of direct materials placed in production during January totaled $101,000.
6) January 31 balance in raw materials inventory was $32,000.
7) Finished goods inventory balance on January 31 was $34,500.
-What is the cost of goods sold for January at Sailor Manufacturing Company?

• A) $193,450
• B) $272,400
• C) $217,000
• D) $212,040

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Definitions:

Behavioral Objectives

These are specific, measurable goals that describe the desired behavior outcomes of learning or intervention.

Didactic Lectures

A teaching method that involves the straightforward transmission of information from an instructor to a student, typical in traditional educational settings.

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A teaching method that involves engaging students in the learning process directly through activities and/or discussion in class, rather than passively listening to an expert.

Cognitive Objectives

Goals related to the development of intellectual skills and knowledge.