The Accounting Records of Diego Company Revealed the Following Costs

question 38

Multiple Choice

The accounting records of Diego Company revealed the following costs, among others: $$\begin{array} { l r } \text { Factory insurance } & \$ 32,000 \\\text { Raw material used } & 256,000 \\\text { Customer entertainment } & 15,000 \\\text { Indirect labor } & 45,000 \\\text { Depreciation on salespersons' cars } & 22,000 \\\text { Production equipment rental costs } & 72,000\end{array}$$ Costs that would be considered in the calculation of manufacturing overhead total:

• A) $149,000.
• B) $171,000.
• C) $186,000.
• D) $442,000.
• E) None of the other answers are correct.

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