For Work Done During August, Printing Press Company Incurred Direct

question 94

Multiple Choice

For work done during August, Printing Press Company incurred direct materials costs of $104,000 and conversion costs of $260,000. The company employs a just-in-time operating philosophy and backflush costing. At the end of August, it was determined that the Work in Process Inventory account had been assigned $1,080 of costs, and the ending balance of the Finished Goods Inventory account was $1,220. There were no beginning inventory balances. What was the ending balance of the Cost of Goods Sold account for August?

• A) $361,700
• B) $362,780
• C) $362,920
• D) $364,000

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