Use the Following Information for Hayes, Inc -What Is the Total Amount of Manufacturing Costs Added to 31

question 188

Multiple Choice

Use the following information for Hayes, Inc., as of December 31 to answer the next questions:
$\begin{array}{lr}\text { Administrative salaries } & \$ 32,000 \\\text { Depreciation of factory equipment } & 25,000 \\\text { Depreciation of delivery vehicles } & 8,000 \\\text { Direct labor } & 68,000 \\\text { Factory supplies used } & 12,000 \\\text { Finished goods inventory, January 1 } & 57,000 \\\text { Finished goods inventory, December 31 } & 68,000 \\\text { Factory insurance } & 15,500\\\text { Interest expense } & 12,000 \\\text { Factory utilities } & 14,000 \\\text { Factory maintenance } & 7,500 \\\text { Raw materials inventory, January 1 } & 8,000 \\\text { Raw materials inventory, December 31 } & 4,000 \\\text { Raw material purchases } & 125,000 \\\text { Rent on factory building } & 25,000 \\\text { Repairs of factory equipment } & 11,500 \\\text { Sales commissions } & 37,500 \\\text { Goods in process inventory, January 1 } & 3,500 \\\text { Goods in process inventory, December 31 } & 2,000\end{array}$
-What is the total amount of manufacturing costs added to Goods In Process during the period?

• A) $393,000.
• B) $325,000.
• C) $389,500.
• D) $397,000.
• E) $307,500.

---

Definitions:

Metabolizes Food

The biochemical process by which organisms convert ingested food into energy and building blocks for growth, repair, and maintenance.

Muscle Tissue

A specialized tissue in animals designed for contraction, which aids in movement and force generation within the body.

Fatty Tissue

Connective tissue composed primarily of adipocytes, used for energy storage, insulation, and cushioning of the body.

Sex Drive

The natural human urge or desire for sexual activity.