The Following Are Margin Co A) $194,000

question 89

Multiple Choice

The following are Margin Co.'s production costs for December: What amount of costs should be traced to specific products in the production process? (CPA adapted)
$$\begin{array} { | l | r | } \hline \text { Direct Material } & \$ 100,000 \\\hline \text { Direct Labor } & 90,000 \\\hline \text { Factory Overhead } & 4,000 \\\hline\end{array}$$

• A) $194,000.
• B) $190,000.
• C) $100,000.
• D) $90,000.

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