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

question 59

Multiple Choice

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

$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Inventories }$
$\begin{array}{lrr} & \text { Dec. } & \text { Dec. } 31 \\\text { Direct materials } & \$ 36,000 & \$ 42,000 \\\text { Work in process } & 75,000 & 84,000 \\\text { Finished goods } & 69,000 & 57,000\end{array}$

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

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